JAY SINGH,MORENA vs. ITO-1, MORENA

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Jay Singh, Vs. Ito, Gram Khaneta, Maharajpur, Ward-1, Morena, Madhya Pradesh Morena (Appellant) (Respondent) Pan: Cfwps1529H

reassessment proceedings, notice under section 142(1) of the Act stood issued to the assessee. Assessee, being an uneducated person and having no knowledge of operating the computer and income tax portal could not make compliance to the notices issued by the learned AO, which ultimately culminated in framing of assessment under section 144 read with section

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. 34,00,000 made under section 69A

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

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

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A

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

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

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A

DEEPAK KUMAR AGRAWAL S/O SHRI LATE RATAN LAL AGRAWAL,TIKAMGARH vs. ITO, TIKAMGARH

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Deepak Kumar Agrawal, Vs. Ito, Ward No. 12, Purani Tikamgarh Tehsil, New Housing Board, Mp (Appellant) (Respondent) Pan: Axapa3069L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

Section 69A of the Act. No response was filed by the Assessee thereon and accordingly, the learned AO completed the reassessment

BIKESH KUMAR,FIROZABAD vs. INCOME TAX OFFICER 2(2)(1) , FIROZABAD

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

Bench: Shri M. Balaganeshbikesh Kumar, Vs. Income Tax Officer, Nagla Bhoop Nasirpur, Ward-2(2)(1), Shikhabad Firozabad, Firozabad Firozabad (Appellant) (Respondent) Pan: Bglpk0327A Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026

69A) are given, in absence of specific finding, given by appellate authority below, the order passed u/s 250 is bad in law, liable to be set aside. 3. That while passing the order, dismissing the appeal, the NFAC has completely ignored and has not given their decision over the 3 specific ground taken, (invoking the provisions of section 147), without

RAJESH TYAGI,AMBAH vs. ITO WARD 1, MORENA, MORENA

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Rajesh Tyagi Vs. Assessment Unit, S/O Laxmi Narayan Tyagi Gavri National Faceless Assessment Service, Gulab Ka Pura Ambah Centre, Income Tax Officer, Distt. Morena Ward-1, Morena Pan : Bmmpt3132K (Appellant) (Respondent) Assessee By Sh. Sandeep, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

reassessment order passed under section 147 r.w.s. 144 & 144B of the Act is bad in law, invalid and void-ab-initio. 7. BECAUSE under the facts and circumstance and in law the Assessing Officer has erred in making addition of Rs. 5,60,000/-on account of unexplained money for cash deposit in bank under section 69A

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

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

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A

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

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

reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition on account\nof unexplained money u/s 69A

SONU JAIN THROUGH LEGAL HEIR AND FATHER OF LATE SONU JAIN SHRI RAJENDRA JAIN ,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal is partly allowed

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 69A because no substantive evidence, thereby shifting the burden of proof unjustly onto the appellant. 6. On the facts and circumstances of the case the Learned CIT(A) has erred in not dealing to the addition of Rs. 42842/- on account of undisclosed interest received from bank on the basis of whims, conjecture and surmises. 7. On the facts

SARMAN RAI,JHANSI vs. INCOME TAX OFFICER, WARD - 2(3)(3), JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13

69A of the Act, vide assessment order dated 14.10.2019 passed u/s. 144 r.w.s. 147 of the Act. 3. Aggrieved, the assessee preferred first appeal before ld. CIT(Appeals), who dismissed the same vide impugned order. 4. The assessee has filed this appeal before the tribunal on the following grounds : “1. That under the facts and circumstances of the case

SARVESH KUMAR,FARRUKHABAD vs. INCOME TAX OFFICER WARD 4(2)(2) FARRUKHABAD, FARRUKHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Kumar, Vs. Ito, Okharu Khanpur, Ward-4(2)(2), Farrukhabad, Fatehgarh, Farrukhabad Ho 209601 (Appellant) (Respondent) Pan: Dsqpk3348G Assessee By : Shri Swaran Singh, Ca Shri Shailesh Gupta, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 18/11/2025

69A read with section 115BBE of the Act on account of cash deposits made during demonetization period in specified bank notes for want of non- compliance to the show cause notice issued u/s 142(1) of the Act by the ld AO. 4. The following facts are not in dispute. Notice u/s 142(1) of the Act originally stood issued

RATNESH KUMAR JAIN,SHIVPURI vs. INCOME TAX OFFICER ASHOK NAGAR, GWALIOR

In the result, appeal of the assessee is allowed for statistical\npurposes

reassessment is bad in\nlaw as the assessment was reopened on the ground that the assessee\nhas shown lower turnover, while the additions have been made on the\ngrounds of unexplained cash deposits in the bank account by invoking\nthe provisions of section 69A

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

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

reassessment jurisdiction for this year. Accordingly, the assessment stand quashed. Similar view has been taken by us in assessee’s quantum appeal for AY 2015-16, ITA No.60/Agr/2024 order dated 17-02-2025 as under: - 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee

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

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

reassessment jurisdiction for this year. Accordingly, the assessment stand quashed. Similar view has been taken by us in assessee’s quantum appeal for AY 2015-16, ITA No.60/Agr/2024 order dated 17-02-2025 as under: - 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee

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

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

reassessment jurisdiction for this year. Accordingly, the assessment stand quashed. Similar view has been taken by us in assessee’s quantum appeal for AY 2015-16, ITA No.60/Agr/2024 order dated 17-02-2025 as under: - 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee

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

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

reassessment jurisdiction for this year. Accordingly, the assessment stand quashed. Similar view has been taken by us in assessee’s quantum appeal for AY 2015-16, ITA No.60/Agr/2024 order dated 17-02-2025 as under: - 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee

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

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

reassessment jurisdiction for this year. Accordingly, the assessment stand quashed. Similar view has been taken by us in assessee’s quantum appeal for AY 2015-16, ITA No.60/Agr/2024 order dated 17-02-2025 as under: - 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee