INCOME TAX OFFICER-2(1), GWALIOR, GWALIOR vs. DHARMENDRA SHARMA, GWALIOR
In the result, the appeal of the Assessee as well as the revenue are allowed for statistical purposes
ITA 210/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Dharmendra Sharma, Vs. Jurisdictional Assessing In Front Of Narcotics Officer, Office, Ramkala Nagar, Ward-2(1), Morar, Gwalior Gwalior (Appellant) (Respondent) Pan: Fejps7901J Jurisdictional Assessing Vs. Dharmendra Sharma, Officer, In Front Of Narcotics Office, Ward-2(1), Gwalior Ramkala Nagar, Morar, Gwalior (Appellant) (Respondent) Pan: Fejps7901J
For Appellant: Shri Mahesh Agarwal, CAFor Respondent: Shri Sukesh Kumar Jain, CIT (DR)
Section 143(3)Section 206CSection 44A
206C of the Act. As per the Form
26AS of the Assessee, the receipts on account of mining was reflected at Rs
3,65,25,000 against the name of Office of the Collector District Gwalior with TAN - BPLO00750B after deduction of tax of Rs 7,30,500/-. The Learned AO accordingly showcaused to the Assessee
