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Section 153A8 Section 143(3)4 Section 133(6)4 Reassessment4 Addition to Income4 Search & Seizure4 Natural Justice4

SAURABH AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

ITA 28/DDN/2019[2012-13]Status: DisposedITAT Dehradun18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay

Section 133(6)Section 143(3)Section 153A

section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 52 taxmann.com 172 (Allahabad) had held that AO has power to assess and reassess the return of income of the assessee not only for the undisclosed income found during the search

SAURABH AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

RUKMAN AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

SAURABH AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

RUKMAN AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

SHIV KUMAR AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

ABHISHEK AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI