GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA
In the result, the appeal filed by the assessee is allowed
ITA 182/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18
Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025
For Appellant: Shri Naveen Garg, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR
Section 131Section 143(1)Section 143(2)Section 44ASection 80G
section 44AD of the Act i.e. net profit to tax @ 8% of the gross receipt. Accordingly, notices were issued to the assessee asking for relevant information. After considering the submissions of the assessee, AO has not found any variance in the gross receipt declared by the assessee, in order to verify the major expenditures claimed by the assessee. The assessee
