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)
276 of the Judgement Set and again on the judgment of Hon’ble Punjab &
Haryana High Court in the case of Krishan Lal Shiv Chand Rai Vs
CIT, reported in 88 ITR 293, copy placed at pages 277 to 281 of the judgment. Thus, when the assessee had discharged the onus on the basis of documentary evidence during the course