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
1. Because having regard to the facts and circumstances of the case and in law, the impugned order passed under section 143(3) read with section 147 and sustained/enhanced by the Learned
JCIT(Appeals) is bad in law and void ab initio; all additions and enhancement so made/confirmed are liable to be deleted.
2. Because having regard to the facts
