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

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.

(Order pronounced in the open court on 19.12.2025)

Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 19.12.2025 Aks/- Copy of the order forwarded to :

1. 1. The Appellant 2. The Respondent.

3. Concerned CIT 4. D.R., I.T.A.T.,