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
5. Perused the records and heard learned representative for appellant assessee and learned Sr. DR for respondent revenue.
6. The main point for determination under instant appeal is as to whether Ld. CIT(Appeals) has erred in sustaining the addition of Rs.33,00,923/- u/s. 68 r/w section 115BBE of the Act made on account of cash deposit during demonetization
