PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR
In the result, the appeal of the assessee is allowed
ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25
Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)
For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A
section 87A was disallowed. The tax liability of Rs. 13,319/- was upheld, and together with interest under sections 234B