KISHOR KUMAR GARG,JOURA ROAD, MORENA vs. ACIT, GWALIOR
In the result, the appeal of the assessee is allowed
ITA 363/AGR/2025[201718]Status: DisposedITAT Agra21 Jan 2026
Bench: Shri M. Balaganeshkishor Kumar Garg, Vs. Acit, Joura Road, Morena, Gwalior, Circle-3(1), Mp Gwalior (Appellant) (Respondent) Pan: Acopg5428J Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026
For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 145(3)Section 270A
270A of the Act for this disallowance on the ground that assessee had under reported and mis- reported his income. It is pertinent to note that the ld AO while making the aforesaid disallowance in the quantum proceedings had not rejected the books of account of the assessee and book results of the assessee by invoking the provisions of Section
