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 was deleted by observing as under:-
“5.2.3 On examination of the facts on record and the material evidence presented by the appellant, the following observations are made:
CO 07/AGR/2025
Sunil Kumar Joshan
The art exhibition stated to be held at Singapore as claimed is supported by invitation letter of PHI Singapore dated 28.08.2012 with
