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Harendra Sharma vs. Income Tax Officer, Ward-2(2), Gwalior

Case No: ITA No. 332/AGR/2025
Court: Income Tax Appellate Tribunal, Agra Bench
Date: 9/12/2025

Parties Involved

appellantHarendra Sharma
respondentIncome Tax Officer, Ward-2(2), Gwalior

Facts Summary

The appeal in ITA No. 332/AGR/2025 for the Assessment Year 2017-18 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 21.04.2025, against the order of assessment passed under section 147 of the Income-tax Act, 1961, dated 21.03.2023. The assessee, Harendra Sharma, has raised several grounds of appeal against the order passed by the NFAC, including that the order was passed without following the procedures laid down in the Act, ignored relevant facts, and was based on an unjustified net profit rate.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the order passed by NFAC is bad in law and liable to be set aside?

Judgment Outcome

Decided in favour of Assessee.

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Harendra Sharma vs. Income Tax Officer, Ward-2(2), Gwalior | ITA No. 332/AGR/2025 | 2025 | Opakhya