YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH
In the result, the appeal preferred by assessee is allowed
ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13
Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)
Section 143(2)Section 143(3)Section 147Section 148Section 50C
251(2); no cogent reasons have been recorded as required under section 250(6). The enhancement, therefore, deserves to be struck down on this ground alone.
11. Because having regard to the facts and circumstances to the case the consequential levy of interest under sections
234A/234B/234C is wrong and without prejudice; the initiation of penalty proceedings, if any, is unwarranted
