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Section 271(1)(c)10 Section 153C8 Section 1474 Section 2742 Section 1482 Section 50C2 Section 143(3)2 Section 153A2 Penalty2

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

ITA 518/AGR/2025[2012-13]Status: DisposedITAT Agra19 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

search and seizure proceeding initiated in the case of the Parbha vs. Rahul Group. Accordingly proceeding initiated u/s 148 of the Act was abated and proceedings u/s 153C of the Act was initiated. In the subsequent proceedings, the assessee has rectified the above mistake with the submission that due to mistake on the part of the office staff and accordingly