SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI
In the result, appeal filed by the assessee is allowed
ITA 432/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
2) of Section 151A of the Act,
CBDT issued a notification dated 29th March,
2022
[Notification
No.18/2022/F.
No.370142/16/2022-TPL and formulated a Scheme. The Scheme provides that -
(a) the assessment, reassessment or recomputation under Section 147 of the Act,
(b) and the issuance of notice under Section 148 of the Act, shall be through automated allocation, in accordance with risk management