Search: reassessment u/s 147

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Section 1479 Section 1516 Section 1483 Reassessment2 Reopening of Assessment2 Addition to Income2

PAWAN AGRAWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, the appeal of the Assessee is allowed

ITA 386/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

For Appellant: \nShri M. M. Agarwal, CAFor Respondent: \nShri Anil Kumar, Sr. DR

Section 132Section 147Section 148Section 151

147 and 151 were\nlightly treated by the Income-tax Officer as well as by the\nCommissioner. Both of them appear to have taken the duty imposed on\nthem under those provisions as of little importance. They have\nsubstituted the form for the substance.\"\n20. This Court, while following Chhugamal Rajpal in the case of Ess Adv.\n(Mauritius

PAWAN AGRAWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

SHYAMA SHYAM INFRADEVELOPERS PRIVATE LIMITED,AGRA vs. ITO 2(1)(2), AGRA

PAWAN AGRAWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

SHYAMA SHYAM INFRADEVELOPERS PRIVATE LIMITED,AGRA vs. ITO 2(1)(2), AGRA