SHRI NARESH CHANDRA AGRAWAL,GWALIOR vs. ITO WARD 3(1), GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

U/s 142(1) is enclosed for compliance.” 16. Thus, it is evident that initially, in response to the notice under section 147, instead of filing a return, the assessee filed the aforesaid reply dated 15.11.2010. Therein, the assessee objected to the initiation of reassessment proceedings in his I.T.A No. 74/Agra/2016 11 case on the basis mentioned in the said letter

SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

reassessment proceedings under section 147 was initiated within the four year period from the end of the relevant assessment year and therefore, the first proviso to section 147 has no application and the Tribunal's finding to the contrary is factually incorrect. Amended provisions of section 147 effective from 1-4-1989 authorize income escaping assessment If the Assessing Officer

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2012-13

reassessment by invoking provisions of section 147. Notice u/s. 148 dated 26.03.2019 was issued by the Assessing Officer to the assessee. The assessee submitted that return of income originally filed be treated as return of income filed in response to notice u/s. 148 of the Act. Statutory notices u/s. 143(2

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2 facts that reassessment proceedings initiated and consequential reassessment order passed under section 147 of the Act which are illegal and void for the reason - (a) that the Assessing Officer had no jurisdiction to issue notice under section 148 of the Act beyond the period of four years from the end of the relevant assessment year without 3 demonstrating

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2 facts that reassessment proceedings initiated and consequential reassessment order passed under section 147 of the Act which are illegal and void for the reason - (a) that the Assessing Officer had no jurisdiction to issue notice under section 148 of the Act beyond the period of four years from the end of the relevant assessment year without 3 demonstrating

M/S CHARAN SINGH ICE & STORAGE P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

143(3) of the Income Tax Act deserves to be quashed. Hon'ble Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd reported in 331 ITR 236 has held that "Power to assess such other income only if income referred to in notice of reassessment has been assessed". 9. That reason recorded and consequent issue

M/S DEEPRAJ HOSPITAL P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

143(3) of the Income Tax Act deserves to be quashed. Hon'ble Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd reported in 331 ITR 236 has held that "Power to assess such other income only if income referred to in notice of reassessment has been assessed". 9. That reason recorded and consequent issue

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

147, and that the failure to take steps under section 143(3) will not render him powerless to initiate reassessment proceedings even when intimation under section 143(1) had been issued". "In other words", according to Hon'ble Bombay High Court, "when an intimation has been issued under section 143(1), the Assessing Officer is competent to initiate reassessment proceedings

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

In the result, assessee’s appeal is allowed

2(1)(1), Agra whereas the Assessment Order has been passed by NFAC, Delhi. 6. That the Assessment Order passed u/s 147 r.w.s 144B of the I.T. Act is wrong, bad in law and without Jurisdiction since the reasons recorded for initiating proceedings u/s 147 of the I.T. Act and the Sanction given u/s 151 has not been provided

LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH

In the result, by the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

143(3)/147 of the Act dated 31st March, 2015 is liable to be quashed/annulled. e) Because the learned AO has initiated reassessment proceedings U/S 147 of the Act in the case of the assessee company solely on the basis of suggestion of DDIT(Inv.) therefore in view of well settled law the reassessment proceedings being initiated solely

VEERENDRA SINGH ,JALAUN vs. ITO,W 2(1)(5),ORAI, JALAUN

The appeal of the assessee is allowed in the manner as indicated above

Bench: Shri Ramit Kocharveerendra Singh, Income-Tax Officer, Vill. Dakor Mohana, Orai, Ward 2(1)(5), Orai, Distt. Jalaun (Up)-285001. V. Distt. Jalaun (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bbjps 3108 J Appellant .. Respondent

section 147 of the Act, and proceedings u/s 147 were initiated against the assessee. The Assessing Officer issued questionnaire to the assessee. The AO has recorded in the assessment order that the assessee filed his return of income on 16.7.2018 in response to notice u/s 148 of the Act as is emerging from the reassessment order passed by the Assessing

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because

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

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumar

section 147 were invoked. The re-assessment being framed without issuing notice u/s 143(2). The Id. CIT(A) did not adjudicated the legal grounds raised by the assessee. On merits, it is claimed that additions are made of Rs.1,28,13,500/- without proper examination of facts and without application of mind. It is also claimed that Reassessment

RADHIKA GARG,HATHRAS vs. INCOME TAX OFFICER, WARD-2(1)(3), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

u/s 144/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.11.2019 by the Assessing Officer, ITO, Ward-2(1)(3), Agra (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is a delay in filing of appeal by the assessee before this Tribunal by 68 days. Considering the reasons adduced

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

Bench: SHRI RAMIT KOCHAR (Accountant Member)

143(2) of the Act. It was submitted that the case of the assessee was selected for scrutiny assessment under CBDT guidelines para 3(h) dated 02.09.2011. The registration u/s. 12A was granted by the Commissioner of Income Tax vide order dated 14.09.2011 and it is prayed that the first proviso to sub-section (2) to section 12A is applicable

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

reassessment was completed on 30.12.2017 u/s 143(3) r.w.s 147 of the Act by treating the net profit of Rs.19,90,13,470/- as per the stock summary taken from the hard disk impounded during the survey as income of the assessee and brought to tax accordingly. The assessee preferred appeal before the Ld. CIT(A) against the action

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

reassessment was completed on 30.12.2017 u/s 143(3) r.w.s 147 of the Act by treating the net profit of Rs.19,90,13,470/- as per the stock summary taken from the hard disk impounded during the survey as income of the assessee and brought to tax accordingly. The assessee preferred appeal before the Ld. CIT(A) against the action

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

143(3) of the Act. The Assessing Officer, not being satisfied with the explanation and evidences, held the said purchases to be bogus and added Rs.1,03,89,106/- to the total income of the assessee, vide reassessment order dated 21.03.2022 passed u/s. 147 r.w.s. 144B of the Act. 3. Aggrieved, assessee preferred first appeal before the Ld. CIT(Appeals

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

2(a) of Section 147 of the Act kicks in. Accordingly, in order to frame any assessment, the ld AO should have issued notice u/s 148 of the Act on the assessee in the manner known to law, then proceed to frame the reassessment u/s 143