SHRI NARESH CHANDRA AGRAWAL,GWALIOR vs. ITO WARD 3(1), GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

143(2) of the Act, 1961”. In ‘CIT vs. Kalpaka Transport Co. Ltd.’, 287 ITR 15 (Ker), notice under 12. section 148 of the Act was issued on 17.01.1994. It was also served on 17.01.1994. The assessee sent letter dated 05.02.1994 to the AO, requesting that the return already filed be treated as filed in response to the notice under

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, notice under section 148 of the Act was issued by the assessing officer on 26-12-2000. The assessee responded to the notice under section 148 of the Act by duly filing the return of income. Thereafter, no notice under section 143(2

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (b) an order of assessment, reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section

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

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

143 (1) at the declared income of Rs. 4,200. In view of these facts, I have reason to believe that the amount of such transactions particularly that of Rs. 5,00,000 (as mentioned above) has escaped the assessment within the meaning of the proviso to Section 147 and clause (b) to the Explanation 2 of this section. Submitted

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

2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143; (b) the income assessed is greater than the maximum amount not chargeable to tax, where no return of income has been furnished

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

2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143; (b) the income assessed is greater than the maximum amount not chargeable to tax, where no return of income has been furnished

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 in such a case amount to a change of opinion, not permissible under the Act. 2.6 The Office Note of the ld. Assessing Officer to the assessment order passed under section 143(3) is reproduced as under. Office Note 1. No AIR/CIB information was available in this case. 2

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 in such a case amount to a change of opinion, not permissible under the Act. 2.6 The Office Note of the ld. Assessing Officer to the assessment order passed under section 143(3) is reproduced as under. Office Note 1. No AIR/CIB information was available in this case. 2

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

Bench: SHRI RAMIT KOCHAR (Accountant Member)

143(2) of the Act. It was submitted that the case of the assessee was selected for scrutiny assessment under CBDT guidelines para 3(h) dated 02.09.2011. The registration u/s. 12A was granted by the Commissioner of Income Tax vide order dated 14.09.2011 and it is prayed that the first proviso to sub-section (2) to section 12A is applicable

PARMANAND,AGRA vs. ITO, WARD, 2(1)(2), AGRA

In the result, assessee’s appeal is allowed

143(2) of the Act, when the return of income was filed; render the reassessment order as bad in law. 12. We notice that ld CIT(A), while passing impugned order, has observed that the assessee belatedly filed the return on 25.12.2021, which cannot be treated as valid return as third provisio to section

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

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

reassessment Director, as the case may be, in respect of order, as the case may be, is required to be passed search initiated under section 132 or books by the Assessing Officer with the prior approval the 53[Principal of Commissioner or] of account, other documents or any assets Commissioner under sub-section (12) of section requisitioned under section 132A

SMT. BINA WADHWA,AGRA vs. ITO WARD 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

reassessment proceedings under section 147/148 of the Income Tax Act as valid, which is highly perverse, wrong, illegal and bad in law. 1.3Because under the facts and circumstances, the reasons recorded by the Ld AO are based on mere suspicion and vague, hence not valid. 2 1.4Because under the facts and circumstances, the assessment order passed under section

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2012-13

2 | P a g e Asst Year: 2012-13 Yugal Kishor Agarwal information and replies during the course of reassessment proceedings. The assessee was having income from salary, income from house property, Remuneration and interest from Partnership firm and income from other sources. While framing reassessment order u/s 147 read with Section 143

SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

reassessment proceedings under section 147 was initiated within the four year period from the end of the relevant assessment year and therefore, the first proviso to section 147 has no application and the Tribunal's finding to the contrary is factually incorrect. Amended provisions of section 147 effective from 1-4-1989 authorize income escaping assessment If the Assessing Officer