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6 results for “reassessment u/s 147”+ Section 45(4)clear

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Key Topics

Section 14710Section 143(3)8Addition to Income6Section 1484Reassessment4Section 1442Cash Deposit2

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

In the result, appeal filed by the assessee is allowed

ITA 3/AGR/2023[2012-13]Status: DisposedITAT Agra15 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 57

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

MANOJ KUMAR AGARWAL,FARRUKHABAD vs. DCIT CIRCLE-4(2)(1) FARRUKHABAD, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

45,54,880/- 2. In this case, the election affidavit dated 30/03/2019 filed by Shri Manoj Kumar Agarwal with ECI was verified as per provisions of SOP issued by CBDT on 20/03/2019. During verification, it was found that for the assessment year 2017-18, assessee had a llability of Rs. 1,23,46,358/- in form of Unsecured Loans

MANOJ KUMAR AGARWAL,FARUKHABAD vs. ASSESSING OFFICER, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

45,54,880/- 2. In this case, the election affidavit dated 30/03/2019 filed by Shri Manoj Kumar Agarwal with ECI was verified as per provisions of SOP issued by CBDT on 20/03/2019. During verification, it was found that for the assessment year 2017-18, assessee had a llability of Rs. 1,23,46,358/- in form of Unsecured Loans

SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

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

ITA 218/AGR/2024[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148

section 147 of the Income-tax Act, 1961. 2. Grounds of Appeal raised by the assessee in the Memo of Appeal filed with Income Tax Appellate Tribunal, Agra Bench, Agra, reads as under : 1. Because on the facts of the case and being unaware of the notices of appeal hearing uploaded on income tax portal the compliances could

BHAGWAN SWAROOP,ALIGARH vs. THE I.T.O. WARD 4(1)(1), ALIGARH , ALIGARH

In the result, the appeal is allowed for statistical purposes

ITA 276/AGR/2025[2018-19]Status: DisposedITAT Agra30 Jul 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

Section 144Section 147Section 250

u/s. 147 r.w.s. sections 144 and 144B of the Income Tax Act, 1961, vide order dated 10.03.2023, making an addition of Rs.1,06,45,000/- on account of unexplained cash deposits in the bank account of the assessee. The assessee filed first appeal on 18.08.2023 against this assessment order dated 10.03.2023. As per assessee, the first appeal was filed within

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

ITA 21/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

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

Section 143(3)Section 147Section 50C

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