PRAMOD KUMAR GARG,AGRA vs. DCIT,CIRCLE 2(1)(1), AGRA
In the result, assessee’s appeal is allowed
ITA 427/AGR/2025[2015-16]Status: DisposedITAT Agra15 Jan 2026AY 2015-16
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16
Section 147Section 148Section 149Section 149(1)(b)Section 250Section 3
234/- made by the
Assessing Officer.
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4. Assessee has preferred this second appeal mainly on the ground
that learned CIT(A) has erred in confirming the substantial amount of
addition made by the Assessing Officer, ignoring the invalid notice dated
30.07.2022 issued u/s. 148 of the Act, which is contrary to the order
dated
