SH ABHISHEK GUPTA ,AGRA vs. ITO W2(2)(1),, FIROZABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 172/AGR/2022[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13
Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent
For Appellant: Written adj. application rejectedFor Respondent: Sh. Shailendra Srivastava, Sr
Section 143(3)Section 147Section 253(3)
2) and 144 were issued by the AO from time to time during reassessment proceedings. In the meantime , the AO obtained bank statement of the assessee from Oriental Bank of Commerce, Agra Gate, Firozabad. The assessee participated in the assessment proceedings. From the perusal of the reply, the AO observed that assessee has received gift amounting to Rs.1
