TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

reassessed the income and charged interest and levied penalty. The Commissioner (appeals) allowed relief partly but Page 10 of 23 Tej Singh

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

penalty under sub-section (1) has been initiated; 6 | P a g e ITA No.95& 96/Agr/2023 (b) in a case where an assessment or reassessment

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT , FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

penalty under sub-section (1) has been initiated; 6 | P a g e ITA No.95& 96/Agr/2023 (b) in a case where an assessment or reassessment

SOURABH JAIN,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Saurabh Jain, Guna. 1, Near Sanjeevani Vs. Hospital Garha Colony, Guna, Madhaya Pradesh-473001 Pan-Bgjpj7915F (Appellant) (Respondent)

penalty proceedings under Section 271AAC(1), which were imposed without any factual or legal basis. 8. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred in not dealt for quashing the reassessment

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

reassessment proceedings were legally valid when the reasons for reopening were defective and the addition was made on a different ground than the basis of reopening, and if the penalty

SHRI SHANKAR ISPAT PRIVATE LIMITED,ALIGARH vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalshri Shankar Ispat Pvt. Vs. Cit(A)/Nfac/Ito Ltd., Near Stha Sugar, Ward-4(1)(1) Mills Kasimpur Road, Aligarh-110001 Aligarh, U.P.-202001 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs6930P Appellant .. Respondent

penalty of Rs.10,000/- since the assessee failed to comply with his section 142(1) notice issued during scrutiny proceedings. And that he has further filed any cogent explanation all along explaining his non-cooperation during the course of reassessment

ANURAG MITTAL ,FIROZABAD vs. DCIT CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow from such an order against the assessee. Further, it was submitted that there is no requirement under the law for granting the hearing to the assessee by the Additional CIT/Joint CIT prior to giving Approval under section 153D of the Act for assessment or reassessment

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty consequences would flow against the assessee on account of the approval granted by the Addl. CIT. Further, it was submitted that there is no requirement of law for granting the hearing to the assessee by the Addl. CIT/JCIT prior to give approval u/s. 153D for assessment or reassessment

SMT. PURNIMA SHARMA,GWALIOR vs. ITO., WARD-2(2),, GWALIOR

In the result, the appeal of the assessee stands allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2009-10]

penalty may kindly be deleted.” 3. Brief facts of the case are that, the assessee was engaged in the trading business of sale and purchase of POTATO during the year consideration. On the basis of information about cash deposit of more than 10 lakhs in Bank A/c, this case was reopened by issue of notice

LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH

In the result, by the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

reassessment of the shareholders whose source is doubted but no addition can be sustained U/S 68 of the Act in case of the appellant. 4. a) That it is settled law that in respect of contribution to share capital, the same cannot be assessed in the hands of the appellant, unless the department is able to show that the amount

NEERAJ KUMAR,AGRA vs. INCOME TAX OFFICER WARD 2(1)(3), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganeshneeraj Kumar, Vs. Income Tax Officer, 18/24, Ghadi Hussaini Ward-2(1)(3), Prakash Nagar, Agra Agra (Appellant) (Respondent) Pan: Ajwpn8393C Assessee By : Shri Jitendra Garg, Adv Shri Pradumn Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

penalty under section 271(1)(b). Neeraj Kumar 2. Because the learned CIT(A) orders dated 25/08/2025 and 24/09/2025 under section 154 failed to rectify clear mistakes, ignored jurisdictional defects, and were passed without proper application of mind. 3. Because the notice issued under section 148 was never validly served on the appellant, as the address used by the Department

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A in respect of credits in the bank account in the\nsum of Rs. 28,20,500 and denying deduction under Chapter

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A in respect of credits in the bank account in the\nsum of Rs. 28,20,500 and denying deduction under Chapter