BLUE LOTUS DEVELOPERS,GWALIOR vs. DCIT 1(1) GWALIOR, GWALIOR
In the result, the appeal of the Assessee is partly allowed
ITA 448/AGR/2025[2012-13]Status: DisposedITAT Agra21 Jan 2026AY 2012-13
Bench: Shri M. Balaganeshblue Lotus Developers, Vs. Dcit, 101, The Empire 33 City Circle-1(1), Centre, Thalipur, Gwalior Gwalior (Appellant) (Respondent) Pan: Aaifb4692D Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026
For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 132Section 143(3)Section 145(3)Section 153C
disallowance of expenses in the total sum of Rs 6,50,000/- without rejecting the books of accounts of the Assessee under section 145(3) of the Act. The Assessee has also raised certain additional grounds which are purely legal in nature and hence the said additional grounds are hereby admitted as the facts relevant for its adjudication are already
