BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

34 As regards ITBA step-by-step Document No.2 regarding issuance of notice under Section 148 of the Act, relied upon by Revenue, an internal document cannot depart from the explicit statutory provisions of, or supersede the Scheme framed by the Government under Section 151A of the Act which Scheme is also placed before both the Houses of Parliament

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

34 As regards ITBA step-by-step Document No.2 regarding issuance of notice under Section 148 of the Act, relied upon by Revenue, an internal document cannot depart from the explicit statutory provisions of, or supersede the Scheme framed by the Government under Section 151A of the Act which Scheme is also placed before both the Houses of Parliament

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

34 As regards ITBA step-by-step Document No.2 regarding issuance of notice under Section 148 of the Act, relied upon by Revenue, an internal document cannot depart from the explicit statutory provisions of, or supersede the Scheme framed by the Government under Section 151A of the Act which Scheme is also placed before both the Houses of Parliament

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

34 As regards ITBA step-by-step Document No.2 regarding issuance of notice under Section 148 of the Act, relied upon by Revenue, an internal document cannot depart from the explicit statutory provisions of, or supersede the Scheme framed by the Government under Section 151A of the Act which Scheme is also placed before both the Houses of Parliament

SHREE RAMRAJA HOMES PVT.LTD,JHANSI vs. DCIT,CIRCLE 2(1)(1), AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwaldcit, Shree Ramraja Homes Circle-2(1)(1), Pvt. Ltd., Vs. Sanjay Place, Agra. 7, Om Building, New Road, Jhansi, Uttar Pradesh- 284002 Pan-Aapcs3955G (Appellant) (Respondent) Assessee By Shri Utsav Sehgal, Ca Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 22/05/2025 Date Of Pronouncement 24/06/2025 O R D E R [ Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) Delhi [‘Ld. Cit(A) In Short] Dated 28.03.2024, In Appeal No. Nfac/2016-17/10165707 For Assessment Year 2017- 18 Arising Out Of The Order Passed U/S 147 R.W.S 144 Of The Income Tax Act, 1961 (The Act, Inshort) Dated 21.03.2022. 2. Brief Facts Of The Case Are That Assessee Is A Private Limited Company Engaged In The Business Of Real Estate & Filed Its Return Shree Ramraja Homes Pvt. Ltd. Vs. Dcit Of Income On 28.09.2017 Declaring Total Income At Rs.46,53,593/-. The Assessing Officer Has Information In Its Possession That Assessee Has Made Cash Deposit In Specified Bank Notes (Sbn) During The Demonetization Period Of Rs.34,00,000/-, Therefore, The Case Of The Assessee Was Reopened By Way Of Issue Of Notice U/S 148 Of The Act On 31.03.2021 After Recording The Reasons & Taking Necessary Approvals From The Competent Authority. The Assessee Has Not Filed Any Return Of Income In Response To Notice U/S 148 Nor Made Any Response To The Notices Issued By The Ao On Various Occasions Including Show Cause Notice Dated 08.03.2022. Therefore, The Ao Has Completed The Assessment U/S 144 Of The Act By Making Addition Of Rs.34,00,000/- By Treating The Same As Unexplained Money U/S 69A Of The Act & Further Invoked The Provisions Of Section 115Bbe Of The Act.

reassessment order passed by the Ld. AO since no valid satisfaction/approval under section 151 of the Act was obtained, 5(1). That on the facts and circumstances of the case, the Ld. CIT(A) was not justified in upholding the addition of Rs. 34

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

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

reassessment proceedings after more than four years would be clearly barred by time. 22. A similar provision, namely, Section 34

ANIL KUMAR YADAV LEGAL HEIR SMT. LONG SHREE ,MAINPURI vs. INCOME TAX OFFICER-4(2)(4), MAINPURI

reassessment jurisdiction, we take up the same first. We\nfind that the approval has been granted by approving authority by stating\nthat “Yes I am satisfied on the reasons record by the AO as at ‘A' that it\nis a fit case for issue of notice u/s 148 of the I.T.Act.”. The approval given\nin this manner would not stand

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

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

34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings

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

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

34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings

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

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

34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings

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

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

34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

34(4) of Income Tax (Appellate Tribunal) Rules,\n1963.\nSd/-\n(SATBEER SINGH GODARA)\nन्यायिक सदस्य /JUDICIAL MEMBER\nDated: 23-04-2025\nSd/-\n(MANOJ KUMAR AGGARWAL)\nलेखा सदस्य /ACCOUNTANT MEMBER\nआदेश की प्रतिलिपि अग्रेषित / Copy of the Order forwarded to:\n1. अपीलार्थी/Appellant\n2. प्रत्यर्थी/Respondent\n3. आयकर आयुक्त/CIT\n4. विभागीयप्रतिनिधि/DR\n5. गार्डफाईल/GF\nASSISTANT REGISTRAR\nITAT

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

reassessment of income of the other person would be in\naccordance with the provisions of section 153A and also relied upon\nthe judgments of \"Supreme Court\" in the case that the block period\nproceedings u/s 153C of the Act has to be computed from the date of\nreceipt of books of accounts or documents

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

34,590/-. Based on the information received from the investigation wing, the ld AO reopened the assessment of the assessee u/s 147 of the Act vide issuance of notice u/s 148 of the Act on 28.3.2024. The reasons recorded for reopening the assessment together with the approval granted by the Learned Principal Commissioner of Income Tax -1 , Agra (hereinafter referred

SH. MANOJ GOYAL ,AGRA vs. DY CIT,CC,, AGRA

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.185/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.186/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.187/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.188/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Manoj Goyal बनाम/ Dcit Central Circle 22, Nehru Nagar, Agra – 282002 Agra Vs. "थायीलेखासं./जीआइआरसं./Tan/Gir No. Abcpg-3816-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurga Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the[Principal Commissioner or] Commissioner under sub-section (12) of section 144BA." 11. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (supra) wherein a detailed discussion has been made

SH. MANOJ GOYAL,AGRA vs. DY CIT ,CC, AGRA

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.185/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.186/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.187/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.188/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Manoj Goyal बनाम/ Dcit Central Circle 22, Nehru Nagar, Agra – 282002 Agra Vs. "थायीलेखासं./जीआइआरसं./Tan/Gir No. Abcpg-3816-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurga Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the[Principal Commissioner or] Commissioner under sub-section (12) of section 144BA." 11. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (supra) wherein a detailed discussion has been made