ACIT, CIRCLE 3 LUCKNOW, LUCKNOW vs. DINESH JAIN, LUCKNOW

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himself has accepted the assessee’s explanation in assessment order dated 25.03.2022 passed u/s. 147 of the Act. In view of foregoing, we find no reason to interfere with the impugned appellate order of learned CIT(A). Therefore, this appeal is dismissed. All the grounds of appeal are treated as disposed of in accordance with the foregoing directions and order.
7. In the result, the appeal of the Revenue stands dismissed.

(Order pronounced in the open court on 19.12.2025) . .
Dated: 19.12.2025
Aks/-

Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T.,