JITENDRA KUMAR AGARWAL HUF,AGRA vs. DCIT, CIRCLE - 2(1)(1), AGRA
In the result, assessee’s appeal is allowed
ITA 454/AGR/2025[2017-18]Status: DisposedITAT Agra16 Feb 2026AY 2017-18
Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)
Section 115BSection 143(1)Section 143(2)Section 143(3)Section 250Section 68
120)
The learned authorities have not rejected the books and it is not the case of Revenue that these are not recorded in the books of account.
The relevant documents submitted by the assessee contain VAT returns (PB Page Nos. 7-25); Sale Register (PB Page Nos. 30-
81); Purchase Register (PB Page Nos. 82-89); quantitative details of stock
