Reopening Quashed—AO Recorded Wrong Facts, Wrong Amounts & Even Wrong Name;

Om Prakash Vs ITO (ITAT Agra)

Reopening Quashed—AO Recorded Wrong Facts, Wrong Amounts & Even Wrong Name; Mechanical 151 Approval Invalid

The Assessee appealed against the NFAC order dated 10.12.2024 sustaining assessment u/s 144 r.w.s.147 dated 23.12.2018. The appeal was filed with a delay of 22 days, which the Tribunal condoned (page 1).

1. Reasons recorded base

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