YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

reassessment is further vitiated as the mandatory previous sanction under section 151 was not supplied to the appellant despite request, and in any case appears to have been obtained mechanically without due application of mind; absence of a valid sanction renders the notice and consequent assessment void. 5. Because having regard to the facts and circumstances to the case there

SOURABH JAIN,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Saurabh Jain, Guna. 1, Near Sanjeevani Vs. Hospital Garha Colony, Guna, Madhaya Pradesh-473001 Pan-Bgjpj7915F (Appellant) (Respondent)

2,32,68,300/- in bank account no. 10180002441668 out of cash sale of god poshak/cloth of his branch as well as cash deposit into another Bank A/c no. 10180003356720 in HO books duly account but treated as unrecorded cash. 6. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred not dealt

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

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

reassessment proceedings. It would Page 12 of 23 Tej Singh vs. ITO result in deletion of all the additions. Ground No. 1 of appeal of assessee is, accordingly, allowed. In view of 9 ITA No. 358/Agra/2011 this, the other grounds have only academic interest and as such, we do not find it necessary to decide the issue on merits