ANIL KUMAR AGARWAL,AGRA vs. DCIT 2(1)(1), AGRA, AGRA
In the result, the appeal of the assessee is allowed
ITA 101/AGR/2025[2011-12]Status: DisposedITAT Agra19 Nov 2025AY 2011-12
Bench: Shri M. Balaganesh(Through Virtual Hearing) Anil Kumar Agarwal, Vs. Dy. Cit, 44, R. S. Residency, Circle-2(1)(1), Dayal Bagh, Agra, Up Agra (Appellant) (Respondent) Pan: Aampa3335J Assessee By : Shri Rajni Kant Verma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025
For Appellant: Shri Rajni Kant Verma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 133(6)Section 143(3)Section 148Section 68
u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated by the Assessing Officer, DCIT, Circle-2(1)(1), Agra (hereinafter referred to as ‘ld. AO’).
2. The only issue to be decided on merits in this appeal is as to whether the Learned JCIT(Appeals) was justified in confirming the addition
