SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA
Appeal is allowed
ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20
Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026
Section 143(1)Section 143(1)(a)Section 143(3)Section 50C
16A or Form 16 which has not been included in computing the total income in the return:"
6. No doubt, in the present case adjustment has been made under sub- clause (ii) to section 143(1)(a). The expression "incorrect claim apparent from any information in the return" has been explained under Explanation to section
