ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY
Appeals of the Department stand dismissed
ITA 336/LKW/2025[2014-15]Status: DisposedITAT Lucknow13 Feb 2026AY 2014-15
Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)
For Appellant: Shri Neeraj Kumar, CIT (DR)For Respondent: Shri Rakesh Garg, Advocate
Section 10(38)Section 132Section 143(3)Section 153ASection 68
9. Whether on facts and circumstances of the case and in law, the CIT(A) erred in ignoring the decision of the Hon hie High Court of Calcutta in the case of POT us H Swati Bajaj [2022] 139
taxmann.com 352 [Calcutta] wherein the Hon hie Court has held that “a holistic approach is required to be made