AJAY KUMAR GUPTA (HUF),AGRA vs. INCOME TAX OFFICER, WARD-2(1)(1), AGRA
In the result, the appeal of the Assessee is allowed
ITA 434/AGR/2025[2017-18]Status: DisposedITAT Agra21 Jan 2026AY 2017-18
Bench: Shri M. Balaganeshajay Kumar Gupta (Huf), Vs. Income Tax Officer, F-163/1, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Aajha4155K Assessee By : Shri Anurag Singha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026
For Appellant: Shri Anurag Singha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 44A
1), Agra (hereinafter referred to as ‘ld. AO’).
2. Though the Assessee has raised several grounds of appeal before me, I find that the effective issue to be decided is as to whether the learned CITA was justified in confirming the addition made in the sum of Rs. 33,28,500/- on account of cash deposits made during the demonetization
