SHUSHIL KUMAR GAUTAM,GABHANA ALIGARH vs. ASSESSING OFFICER 4(1)(1), ALIGARH
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 4/AGR/2025[2015-16]Status: DisposedITAT Agra18 Jul 2025AY 2015-16
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]
Section 115BSection 139Section 144Section 147Section 148Section 28Section 30Section 44ASection 69A
section 28 of the Act. The Assessing Officer further held that since the assessee did not maintain any books of accounts, the assessee is not considered to claim any deduction u/s 30 to 38 of the Act, which the assessee also failed to establish.
3.2. The Assessing Officer further noted that there was a specific information that the
assessee
