Section 131(1) of the Income Tax Act

ATUL KUMAR AGRAWAL,MANPUR ROAD, KASHIPUR vs. NATIONAL E-ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

ASSISTANT COMMISSIONER OF INCOME TAX, GUNTUR vs. DONKALA CHENCHU NARASIMHA RAO, NELLORE

Bench: Shri Ravish Sood, Hon'Ble & Shri S Balakrishnan, Hon'Bleआयकर अपीलसं./I.T.A.No.408/Viz/2025 (निर्धारणवर्ष/ Assessment Year:2015-16) Donakalachenchu Narasimha Rao Vs. Dcit – Central Circle – 1 D.No. 25-11-1688, Ummareddy Gunta Kondayapalem Gate A.K. Nagar Post, Nellore – 524004 Andhra Pradesh Income Tax Office Lakshmipuram Main Road Guntur - 522006 Andhra Pradesh [Pan: Ahfpd7604K] आयकर अपील सं./I.T.A.No.460/Viz/2025 Acit (निर्धारण वर्ष / Assessment Year:2019-20) 1St Floor, C.R. Buildings Kannavarithota Guntur-522002 Andhra Pradesh Vs. Donakala Chenchu Narasimha Rao D.No. 25-11-1688, Ummareddy Gunta Kondayapalem Gate A.K. Nagar Post, Nellore – 524004 Andhra Pradesh [Pan: Ahfpd7604K] करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement :| Shri M.V. Prasad, Ca : Dr. Aparna Villuri, Sr.Ar : 27.11.2025 : 05.12.2025