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2 results for “reassessment u/s 147”+ Section 292Bclear

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Key Topics

Section 1486Section 292B4Section 1442Reassessment2

SARVESH DEVI (LEGAL HEIR OF LATE MADAN LAL TOMAR),AGRA vs. ITO, WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed

ITA 311/AGR/2025[2007-08]Status: DisposedITAT Agra13 Nov 2025AY 2007-08

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi (Legal Heir Vs. Income Tax Officer, Of Late Madan Lal Tomar), Ward-4(3)(1), 51, Keshavkunj Pratap Hathras Nagar, Agra (Appellant) (Respondent) Pan: Eshpd4540M Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 13/11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 148Section 292B

reassessment framed u/s 144/ 147 of the Act on 30.01.2015. 4. The ld AR before us challenged the validity of framing of assessment in the name of deceased by placing reliance on the decision of the Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd reported in 416 ITR 613 wherein it was observed

NATTHI SINGH,DEHTORA vs. INCOME TAX OFFICER, WARD

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

ITA 196/AGR/2023[2010-11]Status: DisposedITAT Agra03 Feb 2025AY 2010-11

Bench: Shri M. Balaganesh(Through Virtual Hearing) Natthi Singh, Vs. Ito, Mohhamadpur, Dehtora, Up Ward (Appellant) (Respondent) Pan: Jfqps8274N Assessee By : None Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

For Appellant: NoneFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 144Section 148Section 292B

147 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 11.12.2017 by the Assessing Officer, ITO, Ward-2(1)(3), Agra (hereinafter referred to as „ld. AO‟). 2. None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal after hearing the ld DR and based on materials