GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

u/s 148A(d) AND/OR Name: RAJAT BANSAL issuance of notice under section 148 of Designation: PCCIT, the Income-tax Act, 1961? 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. The mere appending of the word

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

PRAMOD KUMAR GARG,AGRA vs. DCIT,CIRCLE 2(1)(1), AGRA

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16

264(SC)(LB). 5. Perused the records and heard learned representative for assessee and learned DR for revenue. 6. The sum and substance of assessee’s grievance is that the notice dated 30.07.2022 issued u/s. 148 relevant to the assessment year 2015- 16 is invalid and contrary to the referred decision dated 03.10.2024 passed by Hon’ble Supreme Court