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
ITA 538/AGR/2025[2011-12]Status: DisposedITAT Agra03 Feb 2026AY 2011-12
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
For Appellant: Shri Jitendra Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139Section 144Section 147Section 148Section 154Section 250Section 271(1)(b)Section 44ASection 69A
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 to the appellant; therefore, no jurisdiction was ever acquired for reopening, and the entire reassessment is void
