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2 results for “reassessment u/s 147”+ Section 129clear

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Key Topics

Section 1476Section 1486Section 143(2)2Section 69C2Addition to Income2

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06

Bench: Shri A. D. Jain

Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F

reassessment proceedings in this case were initiated by the ACIT-I, Agra, whereas the assessment order dated 28.12.2011 has been passed by the ITO-4(2), Agra. The assessee’s grievance is that this is not in accordance with law. According to the ld. DR, per contra, the competence or jurisdiction of the AO passing the assessment order has never

PARMANAND,AGRA vs. ITO, WARD, 2(1)(2), AGRA

In the result, assessee’s appeal is allowed

ITA 447/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69C

147 of the Act, notice u/s. 148 dated 30.03.2021 was issued seeking assessee to file return within 30 days. The assessee filed return of income belatedly on 25.12.2021 which was e-verified on 17.03.2022 in accordance with the clarification provided in CBDT Notification No. 5/2022 dated 29.07.2022 as per the answer given by the deptt. FAQ No. 6 which