WRIT TAX No. 1649 of 2025 at Allahabad

1 Neutral Citation No. - 2025:AHC:64534-DB Chief Justice's Court Case :- WRIT TAX No. - 1649 of 2025 Petitioner :- Pramod Kumar Jain Respondent :- Principal Commissioner of Income Tax and another Counsel for Petitioner :- Ashish Bansal, Rama Goel Bansal Counsel for Respondent :- Gaurav Mahajan, Manu Ghildiyal Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 12.03.2025 passed by Assistant Commissioner of Income Tax, Circle-2 (1) (1), Agra under Section 143 (3) of the Income Tax Act, 1961 (for short ‘the Act’) for the assessment year 2018-19. 2. The petitioner filed his return for the assessment year 2018-19 on 31.10.2018 reflecting an income of Rs.15,94,710/-, which included business income from his proprietary concern, namely M/s Agarwal Distributor, which it is claimed, is the authorized distributor of ITC and Haldiram snacks. 3. Notice under Section 143(2) of the Act was issued on 22.09.2019 after picking up the return for scrutiny and assessment order dated 21.04.2021 was passed under Section 143(3) read with Section 144B of the Act and against the returned income of Rs.15,94,710/-, assessment was completed at a