SARVESH KUMAR,FARRUKHABAD vs. INCOME TAX OFFICER WARD 4(2)(2) FARRUKHABAD, FARRUKHABAD
In the result, the appeal of the assessee is allowed
ITA 452/AGR/2024[2017-18]Status: DisposedITAT Agra13 Nov 2025AY 2017-18
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
For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139Section 139(1)Section 139(4)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 44A
reassessment u/s 143(3)/ 144 r.w.s.
Section 147 of the Act. I find this issue was subject matter of adjudication by the coordinate bench of Hyderabad Tribunal in the case of Dr Vijay Kumar
Sarvesh Kumar
Datla Vs. ACIT reported in 1996 (3) TMI 176 dated 28.03.1996. The relevant operative portion of the said order is as under
