VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

x). Our submissions with regard to non-applicability of statement recorded during search having no evidentiary value has been reproduced at pages 53 to 57 of the CIT(A) order. 14. With this background, each of the ground of appeal in ITA No. 330Agra/2025 is being discussed as under:- i). The first ground of appeal relates to ‘mechanical approval