SARVESH KUMAR,FARRUKHABAD vs. INCOME TAX OFFICER WARD 4(2)(2) FARRUKHABAD, FARRUKHABAD
In the result, the appeal of the assessee is allowed
ITA 452/AGR/2024[2017-18]Status: DisposedITAT Agra13 Nov 2025AY 2017-18
Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Kumar, Vs. Ito, Okharu Khanpur, Ward-4(2)(2), Farrukhabad, Fatehgarh, Farrukhabad Ho 209601 (Appellant) (Respondent) Pan: Dsqpk3348G Assessee By : Shri Swaran Singh, Ca Shri Shailesh Gupta, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 18/11/2025
For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139Section 139(1)Section 139(4)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 44A
11,00,000/- in A/c No. 08280400000468
maintained with Bank of Baroda, Allahaganj, Shahjahanpur. Notice u/s 142(1) stood issued to the assessee. In pursuance to the said notice, the assessee filed return on 24.09.2019 declaring income of ₹3,53,760/- being the income offered on presumptive basis u/s 44AD of the Act along with interest income
