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
80,09,561 in his proprietorship concerns
SM advisors and consultants and SM builders and developers respectively. The source of these capital introduced has been explained by the assessee to be the gift of Rs 2,74,33,250/- received from her sister Mrs. Shashi Bansal, resident of F-303, Saritha Vihar, New Delhi-
110076 PAN- AAUPB6378F