SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2012-13

reassessment order u/s 147 read with Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12,15,413/- claimed by the assessee as expenditure against income from other sources by invoking provision of Section 57(iii) of the Act as the assessee could not furnish any evidences in respect of these expenses , and secondly disallowance

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

40,273/-. The A.O. issued enquiry letter u/s 133(6) of the Act, but the deceased Assessee Late Sh. Tej Singh did not reply the same. After obtaining statutory sanction u/s 151 of the Act, a notice u/s 148 was issued by the A.O. The reasons for issuing notice dated 30/03/2016 u/s 148 of the Act reads as under:- Page

CHAND KHAN,SADA SHIV NAGAR vs. ITO WARD 1(2) , CITY CENTER

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

Bench: : Shri Ramit Kocharassessment Year: 2012-13

40,000/- Cash Deposit on 30/04/2011 Rs. 90,000/- Through Cheque 09/07/2011 Rs. 15,000/- Cash Deposit 19/07/2011 Rs. 15,000/- Through Cheque 30/07/2011 Rs. 55,000/- 11. That the appellant relied the following case law in the facts and circumstance narrated in the appeal. Case Law :- (1) Baldeep Singh Vs. ITO ward 3(2) 2019 Taxman com 108 (Ludhiana

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate

USHA AGARWAL,AGRA vs. ITO 4(4), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

u/s 148 is considered necessary as it is a case of income escaping assessment, under the provision of section 147 of the Act. I.T.A No. 167/Agra/2018 4 Therefore, I have reasons to believe that an income chargeable to Capital Gains on the amount of Rs. 17,40,000/- a value taken for stamp duty escaped assessment subject to index cost

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. One of the ground raised before me is that the learned NFAC had mechanically confirmed the order of the ld AO without giving his independent findings

NEERAJ KUMAR,AGRA vs. INCOME TAX OFFICER WARD 2(1)(3), AGRA, AGRA

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

Bench: Shri M. Balaganeshneeraj Kumar, Vs. Income Tax Officer, 18/24, Ghadi Hussaini Ward-2(1)(3), Prakash Nagar, Agra Agra (Appellant) (Respondent) Pan: Ajwpn8393C Assessee By : Shri Jitendra Garg, Adv Shri Pradumn Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

reassessment is void ab initio 4. Because the assessment framed ex-parte under section 147/144 is bad in law, since notices were never served at the correct address and the appellant was denied proper opportunity of being heard. 5. Because the reopening under section 147 is mechanical, without application of mind, based on no new tangible material, and in violation

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

u/s. 143(2) and 142(1) of the Act were issued and served on the assessee. 3. During the assessment proceedings, the Assessing Officer observed that the assessee has declared income from salary of Rs.1,74,000/- and income from business of Rs.1,38,500/- against gross receipts of Rs.4,50,000/-. Besides above, the assessee has declared nil income

JAY SINGH,MORENA vs. ITO-1, MORENA

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Jay Singh, Vs. Ito, Gram Khaneta, Maharajpur, Ward-1, Morena, Madhya Pradesh Morena (Appellant) (Respondent) Pan: Cfwps1529H

u/s 148 dt. 29.03.2017 served upon the assessee on 05.04.2017 is barred by limitation, as per provisions of section 149 of Income Tax Act, the assessment completed subsequent to it is bad in law, liable to be set aside. Ground No. 7 (Additional Legal Ground) That while passing the order dt. 26.12.24, NFAC have completely ignored that the provisions

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

reassessment order passed on 21/12/2018. There after assessee did not receiving any notice of hearing only when portal was logged for preparing application under vivad se viswas scheme 2024 it was noticed that order was passed on 22/02/2023 as the assessee was not aware about the disposal of appeal, the appeal is delay of 21 months looking to the facts

NATTHI SINGH,DEHTORA vs. INCOME TAX OFFICER, WARD

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

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

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