INCOME TAX OFFICER, ALIGARH vs. SANJAY SINGH, ALIGARH
The appeal stand dismissed
ITA 182/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ Ita No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-Tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/O Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Gtrps-3169-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit/Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal Ita No.181/Agr/2023 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 29- 09-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 144 R.W.S. 144B Of The Act Vide Order Dated 22-04-2021. At The Time Of Hearing, None Appeared For Assessee. Therefore, The Appeals Were Heard With The Able Assistance Of Ld. Cit-Dr Who Pleaded For Restoration Of Assessment Order. Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.
For Appellant: NoneFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT/DR
Section 144
purchases of Rs.225.96 Lacs as made from these two entities. After deduction of 10% estimation as made in regular assessment order, Ld. AO added the remaining amount of Rs.203.37
Lacs to the income of the assessee. The Ld. CIT(A), considering first appellate order dated 29-09-2023, held that the books were rejected and income was estimated and therefore
