KNP ASSOCIATES,AGRA vs. WARD 1(1)(1), AGRA
In the result, the appeal of the Assessee is partly allowed
ITA 547/AGR/2025[2020-21]Status: DisposedITAT Agra03 Feb 2026AY 2020-21
Bench: Shri M. Balaganeshknp Associates, Vs. Acit, 10, Panchwati Colony, Circle-1, Vinay Nagar, Bodla, Agra Nashik (Appellant) (Respondent) Pan: Aaufk5403H Assessee By : Shri Rajesh Molhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026
For Appellant: Shri Rajesh Molhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 144Section 145Section 145(3)Section 250
144 of the Act, as mandated by sub section (3) of section 145 of the Act.
7. BECAUSE, upon the facts and in overall circumstances of the case, the ld
AO has erred in law and on facts in invoking provisions of section 145(3) of the Act. The Id AO has drawn an inference that
