SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 340/AGR/2024[2012-13]Status: HeardITAT Agra05 Feb 2025AY 2012-13
Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025
For Appellant: Shri S. C. Jain, AdvFor Respondent: Shri Shalenndra Srivastava, Sr. DR
Section 147Section 24Section 69A
unexplained cash credits, without
Shyam Singh Yadav appreciating the fact that the appellant was running a legitimate business during the relevant period.
3 That the CIT(A) failed to take into account that the amount in question was reflected in the appellant's Form 26AS, with the payer deducting Tax at Source (TDS