SH. MANOJ GOYAL,AGRA vs. DY CIT ,CC, AGRA
The appeals stand allowed in terms of our above order
ITA 188/AGR/2019[2012-13]Status: DisposedITAT Agra28 Mar 2025AY 2012-13
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.185/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.186/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.187/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.188/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Manoj Goyal बनाम/ Dcit Central Circle 22, Nehru Nagar, Agra – 282002 Agra Vs. "थायीलेखासं./जीआइआरसं./Tan/Gir No. Abcpg-3816-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurga Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025
For Appellant: Shri Anurga Sinha (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. CIT-DR
Section 132Section 139Section 144BSection 153ASection 153BSection 153DSection 271A
reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the[Principal Commissioner or] Commissioner under sub-section (12) of section 144BA."
11. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (supra) wherein a detailed discussion has been made
