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
5
83- verifiable with reference to Page 259-263, Invoice details and Shipping Bill of 106
Import Page 257-258 in the name of The Sanchit Arts, Agra, India) (Explaining import value USD 300966 in respect of return of unsold paintings)
15. List of customers with complete address to whom paintings at Sold in Singapore
107-
108
16. Copies
