YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH
In the result, the appeal preferred by assessee is allowed
ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13
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)
Section 143(2)Section 143(3)Section 147Section 148Section 50C
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
