GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA
In the result, the appeal filed by the assessee is allowed
ITA 182/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18
Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025
For Appellant: Shri Naveen Garg, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR
Section 131Section 143(1)Section 143(2)Section 44ASection 80G
80G to the extent of Rs.19,786/- and disallowance of indirect expenditure of Rs.50,000/-.
3. Aggrieved assessee preferred an appeal before the ld. Addl./JCIT (A)-1,
Chandigarh and raised grounds, filed detailed submissions before the ld.
JCIT. After considering the submissions of the assessee, ld. JCIT sustained the additions made by the AO with regard to contract payment
