SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH
In the result, the appeal of the Assessee is allowed
ITA 318/AGR/2025[2014-15]Status: DisposedITAT Agra28 Nov 2025AY 2014-15
Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025
For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115JSection 143(3)Section 271(1)Section 274Section 68
68 of the Act being unverifiable in nature and the same was added under the head „income from other sources‟ by the learned AO in the assessment proceedings. In the said quantum assessment proceedings, the learned AO recorded the satisfaction that Assessee had attempted to conceal the income of Rs 4,25,000/- by furnishing of inaccurate particulars and accordingly
