VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA
In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed
ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16
Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)
section 143(3) are applicable and not 153C.
Reliance placed by Ld. CIT(A) on the decision of Hon'ble Supreme
Court in CIT v. Jasjit Singh (S.L.P.(C) No. 6644 of 2016) is misplaced as it is distinguishable on facts, as it pertains to the period for which the assessee is required to file the return u/ s 153C