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Section 26318 Section 143(3)5 Section 1474 Section 1483 Section 50C2 Section 1442 Section 542 Capital Gains2 Addition to Income2 Reassessment

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

50C(2), no such substitution/estimation is permissible. 10. Because having regard to the facts and circumstances to the case the Learned JCIT(Appeals) failed to provide proper and effective opportunity of being heard prior to enhancement as mandated under section 251(2); no cogent reasons have been recorded as required under section 250(6). The enhancement, therefore, deserves

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

LATA SHARMA,AGRA vs. CIT (APPEALS), NFAC, DELHI