DEEPAK POPTANI,AGRA vs. J.A.O CIRCLE 1(1)(1), AGRA

In the result, assessee’s appeal is partly allowed for statistical

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2019-20

disallowance as per order dated 12.10.2022 passed by Hon’ble Supreme Court in Checkmate Services P. Ltd. v. CIT. Learned AR has drawn attention of the Bench that total amount of Rs.1,30,583/- was shown by the assessee’s Chartered Accountant in the audit report filed in Form No. 3CD. The entire amount was also timely deposited

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed