SHARAD MAHESHWARI,DELHI vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR (M. P.), GWALIOR
In the result, the appeal of the assessee is allowed
ITA 316/AGR/2024[2016-17]Status: DisposedITAT Agra30 Sept 2025AY 2016-17
Bench: Shri M. Balaganesh(Through Virtual Hearing) Sharad Maheshwari, Vs. Income Tax Officer, W-63, 3Rd Floor, Ward-3(2), Greater Kailash-2, Gwalior South Delhi (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Ashok Vijaywargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025
For Appellant: Shri Ashok Vijaywargiya, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(2)Section 143(3)Section 68
74,33,250/- received from her sister Mrs. Shashi Bansal, resident of F-303, Saritha Vihar, New Delhi-
110076 PAN- AAUPB6378F and she has also declared the same in her income tax return. The assessee also claimed to have received gifts from Manju Agarwal of Rs 6,25,000/-, among other parties. The assessee submitted the documents regarding the creditworthiness
