HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

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

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

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, Narayani Rathore (b) and the issuance of notice under Section 148

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

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

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

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

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

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

PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA

In the result both appeals are allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)

2(a) of section 147 of the Income-tax Act, notice under section 148 is being issued.” 25.1 Based on the above reproduced ‘Reasons’ challenge was made by the assessee regarding the validity of re-opening. The ITAT while quashing Notice under section 148 held as under: (ASSESSMENT YEAR: 2008-09) “From the above provisions, it is clear that

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

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 section

SHRI SIYARAM YADAV,MAINPURI vs. ITO 2(5), MAINPURI

In the result, the appeal is allowed

Bench: Shri A. D. Jain

2) of the Act, 1961”. In ‘CIT vs. Kalpaka Transport Co. Ltd.’, 287 ITR 15 12. (Ker), notice under 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 section

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

2(a) of section 147 of the Income-tax Act, notice under section 148 is being issued.” Based on the above reproduced ‘Reasons’ challenge was made by 19. the assessee regarding the validity of re-opening. The Hon’ble ITAT while quashing Notice under section 148 held as under: “From the above provisions, it is clear that the Assessing Officer

RAJ SINGH,MATHURA vs. ITO-3(3), MATHURA

In the result appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

2(a) of section 147 of the Income-tax Act, notice under section 148 is being issued.” 23. Based on the above reproduced Reasons challenge was made by the assessee regarding the validity of re-opening. The ITAT while quashing notice under section 148 held as under: “From the above provisions, it is clear that the Assessing Officer must have

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

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

2 of this section. Submitted to the Additional CIT, Range -12, New Delhi for approval to issue notice under Section 148 for the assessment year 1997-98, if approved." 30.2 The AO was not merely reproducing the information received from the investigation but took the effort of referring to the deposition made during the survey by the Chartered Accountant that

BIJENDRA KUMAR,MATHURA vs. ITO-1(3)(1), MATHURA

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

2. ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

2. ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

AVNINDRA MISHRA,MATHURA vs. ITO-1(3)(1), MATHURA

The appeal is allowed

Bench: Shri A. D. Jain

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. I.T.A No. 441/Agra/2017 6 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa

ANITA YADAV,MATHURA vs. ITO -1(3)(1), MATHURA

The appeal is allowed

Bench: Shri A. D. Jain

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: I.T.A No. 422/Agra/2017 6 ‘S. Narayanappa

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

reassessment under section 148 of the Act. The said approval cannot be granted in a mechanical manner as it acts as a linkage between the facts considered and conclusion reached. In the instant case, merely appending the phrase "Yes" does not appropriately align with the mandate of Section 151 of the Act as it fails to set out any degree

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

reassessment under section 148 of the Act. The said approval cannot be granted in a mechanical manner as it acts as a linkage between the facts considered and conclusion reached. In the instant case, merely appending the phrase "Yes" does not appropriately align with the mandate of Section 151 of the Act as it fails to set out any degree

PAWAN AGRAWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, the appeal of the Assessee is allowed

reassessment under section 148 of\nthe Act. The said approval cannot be granted in a mechanical manner as it acts\nas a linkage between the facts considered and conclusion reached. In the\ninstant case, merely appending the phrase \"Yes\" does not appropriately align\nwith the mandate of Section 151 of the Act as it fails to set out any degree

PUSHPA,MATHURA vs. ITO-1(2)(3), MATHURA

In the result,both appeals are allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Pushpendra Singh. Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Dldps6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Bcopd0484L (Appellant) (Respondent)

reassessment proceedings cannot be sustained. In the present case, similarly, the basis of initiation of the assessment proceedings under section 147 was the information with the revenue, of the deposits made by the assessee in his bank account; In BirBahadur Singh Sijwali (supra), it was held that the reasons recorded for reopening the assessment are to be examined