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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

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

142, sub-sections (2) and (3) of section 143 and section 144, while determining the undisclosed income of the block period. It is thus evident that the procedure clearly contemplates the Assessing Officer giving a hearing to the assessee before making an assessment order in regard to the block period. 4.2 Clause (k) of section 246A provides for an appeal

SARVESH KUMAR,FARRUKHABAD vs. INCOME TAX OFFICER WARD 4(2)(2) FARRUKHABAD, FARRUKHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Kumar, Vs. Ito, Okharu Khanpur, Ward-4(2)(2), Farrukhabad, Fatehgarh, Farrukhabad Ho 209601 (Appellant) (Respondent) Pan: Dsqpk3348G Assessee By : Shri Swaran Singh, Ca Shri Shailesh Gupta, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 18/11/2025

section 148 is a must.” 5. Since in the instant case, the assessment has been framed u/s 144 of the Act on 28.11.2019 based on unsigned notice u/s 142(1) notice dated Sarvesh Kumar 29.03.2018, and no reassessment

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

reassessment proceedings are ex facie bad in law, being initiated without satisfying the conditions stipulated in first proviso to Section 147, and are thus liable to be quashed as void ab initio. The statutory conditions under the first proviso to Section 147 are that no action for reopening can be taken beyond four years unless there is a failure

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

reassessment proceedings are ex facie bad in law, being initiated without satisfying the conditions stipulated in first proviso to Section 147, and are thus liable to be quashed as void ab initio. The statutory conditions under the first proviso to Section 147 are that no action for reopening can be taken beyond four years unless there is a failure

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

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

142(1) and section 274 r.w.s. 271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

reassess the income of the assessee. However, in the present appeals, there is nothing on records to show that the respective A.O.s had applied their minds to form the requisite satisfaction after receipt of Report from ITO 4(1), Agra. Even the particulars of already filed Returns of Income are not mentioned in any of the reasons recorded

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

142(1) was not issued with the approval of the undersigned which was mandatory on your part in view of the guidelines of the Hon’ble Board. A copy of the final order issued in the above cases should be sent to this office for records.” ITA No. 135 & 136/Agr/2018 6 Asst. Year: 2012-13 & 2013-14 . Encl: Case Records

RAJESH LADHANI,FAIZABAD vs. DCIT CC , AGRA

In the result, all three appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)

142(1) was not issued with the approval of the undersigned which was mandatory on your part in view of the guidelines of the Hon’ble Board. A copy of the final order issued in the above cases should be sent to this office for records.” . Encl: Case Records R.K Chaturvedi Addl. Commissioner of Income Tax 27.03.2015 (Central Range) , Kanpur

RADHIKA GARG,HATHRAS vs. INCOME TAX OFFICER, WARD-2(1)(3), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

reassessment proceedings under section 144 read with section 147 of the Act after issuing show-cause notice under section 142

K.P. COLD STORAGE,AGRA vs. ITO-2(1)(2), AGRA

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S K.P. Coldstorage, Vs. Income Tax Officer 2(1)(2), B-23, Kamala Nagar, Agra Agra Pan: Aacck7095G (Assessee) (Revenue)

reassessment proceedings initiated u/s 148 starts and is counted from the date of service of Notice u/s 148 and not from the notice issued under section 142

BIKESH KUMAR,FIROZABAD vs. INCOME TAX OFFICER 2(2)(1) , FIROZABAD

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

Bench: Shri M. Balaganeshbikesh Kumar, Vs. Income Tax Officer, Nagla Bhoop Nasirpur, Ward-2(2)(1), Shikhabad Firozabad, Firozabad Firozabad (Appellant) (Respondent) Pan: Bglpk0327A Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026

section 142(1) of the Act were issued on 14-12-2021, 2-2-2022 followed by final showcause notice dated 10-2-2022 for completion of assessment ex parte. Even for this, there was no response from the side of the assessee. This non-cooperative attitude of the assessee forced the Learned AO to complete the reassessment

TARUNA VATSSA,AGRA vs. INCOME TAX OFFICER, AGRA

In the result, the appeal of the assessee is allowed for statistical\npurposes

reassessment proceedings were initiated without proper service of notices to the assessee at his correct Agra address, despite his returns being filed from there. The lower authorities had passed orders without giving the assessee a proper opportunity to be heard and present documents.", "result": "Allowed", "sections": [ "147", "148", "144", "142

SARVESH DEVI (LEGAL HEIR OF LATE MADAN LAL TOMAR),AGRA vs. ITO, WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi (Legal Heir Vs. Income Tax Officer, Of Late Madan Lal Tomar), Ward-4(3)(1), 51, Keshavkunj Pratap Hathras Nagar, Agra (Appellant) (Respondent) Pan: Eshpd4540M Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 13/11/2025

reassessment framed u/s 144/ 147 of the Act on 30.01.2015. 4. The ld AR before us challenged the validity of framing of assessment in the name of deceased by placing reliance on the decision of the Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd reported in 416 ITR 613 wherein it was observed