BALDEV SINGH BHADORIYA,GWALIOR vs. ITO-3(2), GWALIOR
In the result, the appeal of the Assessee is allowed for statistical purposes
ITA 37/AGR/2023[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Smt Kiran Lata Bhadoria, Vs. Income Tax Officer, Ward- L/H Of Late Shri Baldev 3(2), Singh Bhadoria, Gwalior Mig-20, Darpan Colony, 474005, Mp (Appellant) (Respondent) Pan: Ahopb3071D Assessee By : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025
For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 143(3)Section 56(2)(vii)
Section 56(2)(vii) of the Act, in the facts and circumstances of the instant case for purchase of agricultural land.
4. We have heard the rival submissions and perused the materials available on record. The return of income for the assessment year 2015-16
was filed by the Assessee on 31-03-2017 declaring total income