ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, 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 336/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)
230 and then by relying upon the ‘Board Circular’
and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence.
p).
Similarly, reliance is being placed on the judgment of Hon’ble Agra
Bench in the case in the case of ACIT
