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4 results for “reassessment u/s 147”+ Section 2(47)(v)clear

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Key Topics

Section 15113Section 1477Section 143(3)4Section 1484Addition to Income4Section 153A2Section 1452Section 142A2Section 37(1)

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

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

2
Bogus Purchases2
Natural Justice2
Reassessment2
ITA 450/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Pankaj Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 151

u/s 148A(d) as a fit 148A(d) AND/OR issuance of case. notice under section 148 of the Name: RAJAT Income-tax Act, 1961? BANSAL Designation: PCCIT, DELHI Date: 20/03/2023 15. It is evident that the approval order is bereft of any reasons. It does not even refer to any material that may have weighed in the grant of approval

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

ITA 117/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

V, Kanpur being erroneous in law and facts be set aside\nand order of the Assessing Officer be restored.\n5.\nThat the appellant craves leave to add alter, adduce or amend any ground or grounds\non or before the date of hearing of appeal\n1.4 The Ld. AR, Shri Rakesh Gupta (Advocate) advanced arguments for\nassessee on legal grounds

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

ITA 157/AGR/2023[2013-14]Status: DisposedITAT Agra25 Apr 2025AY 2013-14
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

V, Kanpur being erroneous in law and facts be set aside\nand order of the Assessing Officer be restored.\n5.\nThat the appellant craves leave to add alter, adduce or amend any ground or grounds\non or before the date of hearing of appeal\n1.4 The Ld. AR, Shri Rakesh Gupta (Advocate) advanced arguments for\nassessee on legal grounds