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2 results for “section 68”+ Section 144Bclear

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Key Topics

Section 1485Section 684Section 144B2Section 1472Addition to Income2

ANURAG YADAV,KANNAUJ vs. INCOME-TAX OFFICER, WARD-4(2)(3), KANNAUJ, UTTAR PRADESH

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

ITA 78/ALLD/2025[2015-2016]Status: DisposedITAT Allahabad30 Sept 2025AY 2015-2016

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 Anurag Yadav V. The Income Tax Officer, Mahmoodpur Keerat, Nigoh Ward-4(2)(3) Khas, Chhibramau Kannauj, Income Tax Office, Kannauj-209721. Kannauj, Kannauj- 209721. Pan:Adbpy5023B (Appellant) (Respondent) Appellant By: (Application) Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 08 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: (Application)For Respondent: Shri A. K. Singh, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 68

section 144B of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.1,17,66,859/- as against the returned income of Rs.2,21,190/-. In the aforesaid assessment order, the Assessing Officer made an addition of Rs.1,15,45,669/- u/s 68

SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

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

ITA 97/ALLD/2023[2011-12]Status: DisposedITAT Allahabad15 Sept 2023AY 2011-12

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Smt. Swatantra Mishra, Income Tax Officer, F-6 Tulsiani Enclave, Lowther Road, V. Ward-1(5), Allahabad George Town, Allahabad, U.P. Pan:Axvpm0471B (Appellant) (Respondent) Assesseeby: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 144BSection 147Section 148

144B of the Act dated 21.12.2023 is illegal invalid bad in law, because no reasonable opportunity was allowed nor the facts where the properly considered by the assessing officer hence the assessment order liable to be declared invalid. 1 A.Y. 2011-12 Swatantra Mishra 2. That in any view of the matter the learned CIT (A) erred in passing