HARI OM AGARWAL,KOLARAS vs. ITO SHIVPURI, ASHOK NAGAR
In the result, appeal of the assessee is allowed for statistical
ITA 91/AGR/2024[2017-18]Status: DisposedITAT Agra17 Jan 2025AY 2017-18
Bench: : Shri Ramit Kocharassessment Year: 2017-18
Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 250Section 270ASection 37
1 That under the facts and circumstances of the case and in law, the AO has erred in disallowed of Rs. 29,10,240/- and confirmed by Ld. CIT
(Appeals) (NFAC) under the head of Discount/claim/shortage/deduction on proportionate basis in compression of last year without applied his mind but only on presumption, surmises and without any basis which is against
