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 shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

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 shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

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 shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

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 shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

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 shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

M/S VERMA SERVICE STATION,FIROZABAD vs. D.C.I.T., RANGE-5, FIROZABAD

In the result, the appeal of the assessee is dismissed

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

section 271 (1)(c). The Ld. CIT(A) failed to appreciate that the appellant having furnished all the material facts, legally required, the order as passed by the Ld. CIT(A) is wholly erroneous and illegal in the eyes of law. 2. Because the Ld. CIT(A) grossly erred both in law and on facts in relying upon the various

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

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

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 Tej Singh had expired

SHRI SHANKAR ISPAT PRIVATE LIMITED,ALIGARH vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalshri Shankar Ispat Pvt. Vs. Cit(A)/Nfac/Ito Ltd., Near Stha Sugar, Ward-4(1)(1) Mills Kasimpur Road, Aligarh-110001 Aligarh, U.P.-202001 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs6930P Appellant .. Respondent

271(1)(b) penalty of Rs.10,000/- since the assessee failed to comply with his section 142(1) notice issued during scrutiny proceedings. And that he has further filed any cogent explanation all along explaining his non-cooperation during the course of reassessment

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

reassessment of the assessees claiming deduction under section 10A, it has been decided that the claim of deduction under section 10A of the Income-tax Act, shall not be denied to STP units only on the ground that the approval/registration to such units has been granted by the Directors of Software Technology Parks. However, it has to be ensured that

LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH

In the result, by the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

1. That as no valid reassessment proceedings U/S 147 of I.T.Act, 1961 (hereinafter referred to as `the Act’) read with section 148 of the Act has been initiated in the case of the appellant, thus in the light of facts and in law the learned CIT(A), Aligarh should have annulled/quashed the unlawfully made reassessment

NEERAJ KUMAR,AGRA vs. INCOME TAX OFFICER WARD 2(1)(3), AGRA, AGRA

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

Bench: Shri M. Balaganeshneeraj Kumar, Vs. Income Tax Officer, 18/24, Ghadi Hussaini Ward-2(1)(3), Prakash Nagar, Agra Agra (Appellant) (Respondent) Pan: Ajwpn8393C Assessee By : Shri Jitendra Garg, Adv Shri Pradumn Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

271(1)(b). Neeraj Kumar 2. Because the learned CIT(A) orders dated 25/08/2025 and 24/09/2025 under section 154 failed to rectify clear mistakes, ignored jurisdictional defects, and were passed without proper application of mind. 3. Because the notice issued under section 148 was never validly served on the appellant, as the address used by the Department does not belong

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)

271-283). 9. In the above view of the matter and guided by the above statements in law particularly by the Jurisdictional High Court in K.M Bansal (supra) and as finally concluded by the Hon’ble Apex Court in the case of Sahara India Firm (supra) objection of the Ld. DR’s that act of granting Approval under section 153D

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer, NFAC, Delhi (hereinafter referred to as 'ld. AO'). - 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer, NFAC, Delhi (hereinafter referred to as 'ld. AO'). - 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer, NFAC, Delhi (hereinafter referred to as 'ld. AO'). - 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals