ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI
In the result, appeal filed by the assessee is allowed
ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19
Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H
For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A
short 'Act') dated 31.03.2022 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 31.03.2022 was issued by the JAO. This issue is no longer in res- integra it view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated