AJAY KUMAR GUPTA, BARABANKI vs. ITO-5(4), BARABANKI
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Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW
PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dated 24.11.2025, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the orders passed by the Assessing Officer under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 for the A.Y. 2016- 17 on 21.03.2024. The grounds of appeal are as under:- “1. That the ld. AO erred on facts and in law in assessing certain credit entries of Bank account which was fully part of turnover of the business and id. CIT(A) is also erred on facts and wrongly confirmed the same, which is against the law, natural justice and circumstances of the case.
That the assessment is much beyond the reasons as
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