GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

131 of the Act to Vishal, 665, Mobile Tower Wali Gali, Moti Vihar Colony, Kedar Nagar, Agra to whom assessee has made substantial payments against the work contract assigned to them by the assessee. From the written submissions against 142(1) notice dated 20.09.2019, the AO observed that most of the payments under the head majdoori, expenses are entirely made