BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA
In the result, appeals ITA Nos
ITA 377/AGR/2025[2013-14]Status: DisposedITAT Agra08 Dec 2025AY 2013-14
Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 154
house property is not based on the
incriminating material found during the search proceedings. Learned
CIT(Appeals) has ignored the referred apex court judgment dated
24.04.2023, passed in Civil Appeal No. 6580/2021, Principal CIT v.
Abhisar Buildwell (P) Ltd. Prayed to allow the appeal.
8. Learned CIT(DR) has submitted that the assessee has not filed any
appeal against