PAWAN KUMAR CHAUHAN,MAINPURI vs. ITO- WARD 2 (5) , AGRA, AGRA
ITA 162/AGR/2022[2012-13]Status: DisposedITAT Agra16 Apr 2025AY 2012-13
Section 147Section 250(6)Section 80
reassessment proceedings. The AO reopened the case based on information about the purchase of immovable property and initiated proceedings for not providing details of PAN and ITR. The assessee had invested Rs. 15,45,867/- in fixed assets, which was reflected in the audited balance sheet.",
"held": "The Tribunal held that the AO erred in treating the investment in fixed
