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
X 56.47 / 100.66)
7. Accordingly, grounds raised by the assessee are partly allowed in the above mentioned terms for AY 2015-16. ITA No. 70/AGR/2025 - AY 2017-18
8. The assessee has raised a preliminary legal ground challenging the validity of assumption of jurisdiction u/s 147 of the Act.
9. We have heard the rival submissions and perused the material
