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
ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16
Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)
46A and section 65B of the Indian Evidence Act. On merits, he submitted that Ground Nos.5, 6, 8
9 & 10 are on merits.
CO Nos.04, 03 & 05/Agr/2025
28. With regard to ground no.1 raised by the revenue, Ld. DR submitted that ld.
CIT (A) did not appreciate the facts that the case was centralized and jurisdiction is with present Assessing
