BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA
In the result, appeals ITA Nos
ITA 377/AGR/2025[2013-14]Status: DisposedITAT Agra08 Dec 2025AY 2013-14
Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 154
reassess taking into consideration the other material in respect of completed assessments/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under 5 | P a g e
ITA Nos. 377, 378, 379 & 380/Agr/2025
section 132A of the Act,
1961. However, the completed/unabated assessment