ACIT, C 2(1)(1), AGRA, AGRA vs. SUNIL KUMAR JOSHAN, AGRA
In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous
ITA 494/AGR/2025[2014-15]Status: DisposedITAT Agra11 Feb 2026AY 2014-15
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhacit, Vs. Sunil Kumar Joshan, Foot On Shoes, 7Th Circle-2(1)(1), Agra Km Stone, Agra Delhi Bye Pass Road, Agra (Appellant) (Respondent) Pan: Abqpj4015P Co 07/Agr/2025 (In Ita No.494/Agr/2025) (Assessment Year: 2014-15) Sunil Kumar Joshan, Vs. Acit, Foot On Shoes, 7Th Km Circle-2(1)(1), Stone, Agra Delhi Bye Agra Pass Road, Agra (Appellant) (Respondent) Pan: Abqpj4015P
For Appellant: Shri Sahib P. Satsangi, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 143(3)Section 68
section 68 of the Act beyond reasonable doubt. No part of such evidence or no part of such credit could be treated as unexplained by the assessee.
10. During the course of hearing, the learned DR vehemently argued that copy of ledger account of artists and copy of IDBI bank statements were placed as additional evidences by the assessee before
