BIKESH KUMAR,FIROZABAD vs. INCOME TAX OFFICER 2(2)(1) , FIROZABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 490/AGR/2025[2013-14]Status: DisposedITAT Agra03 Feb 2026AY 2013-14
Bench: Shri M. Balaganeshbikesh Kumar, Vs. Income Tax Officer, Nagla Bhoop Nasirpur, Ward-2(2)(1), Shikhabad Firozabad, Firozabad Firozabad (Appellant) (Respondent) Pan: Bglpk0327A Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026
For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 133(6)Section 142(1)Section 147Section 148Section 250Section 250(6)Section 69Section 69A
26,92,000/- in his savings bank account maintained with HDFC bank. Notice under section 133(6) of the Act was issued to the assessee seeking information about the source of such cash deposit which was not complied with by the assessee. Accordingly, the Learned AO concluded that the income shown in the return is not commensurate with the cash
