INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,
In the result, the appeal of the Revenue is dismissed
ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23
Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal
Section 143(2)Section 143(3)Section 250Section 68
198 ITR 147
(Kerala) has held that where the assessee had established only the identity of the creditor
but the creditworthiness and the genuineness of the transactions have not been proved, no
interference was required in Tribunal's order sustaining the addition.
13.3 Hon'ble Delhi High Court in Siddharth Export v. Asstt. CIT [2019] 112 taxmann.com
193 (Delhi
