SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH
In the result, both the appeals ITA Nos
ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A
bogus purchases, vide assessment order dated
22.05.2023 passed u/s. 147 r.w.s. 144B of the Act.
4. Aggrieved, assessee preferred first appeal before learned
CIT(Appeals), who dismissed the same upon rejection of assessee’s
prayer for condonation of delay.
5. This second appeal has been preferred mainly on the ground that
the ld. CIT(Appeals) has erred in rejecting assessee
