YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH
In the result, the appeal preferred by assessee is allowed
ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13
Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)
Section 143(2)Section 143(3)Section 147Section 148Section 50C
u/s. 143(2) and 142(1) of the Act were issued
and served on the assessee.
3. During the assessment proceedings, the Assessing Officer observed
that the assessee has declared income from salary of Rs.1,74,000/- and
income from business of Rs.1,38,500/- against gross receipts of
Rs.4,50,000/-. Besides above, the assessee has declared nil income
