2025 (11) TMI 476

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....dent(s) : None ORDER 1. Heard Sri Amit Mahajan learned counsel for the appellant-revenue. 2. Present Income Tax Appeal has been filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) arising from the order of the Income Tax Appellate Tribunal "DB" Bench, Agra dated 22.4.2025 passed in ITA No. 77/Agr/2024 for Assessment Year 2018-19. By that order the Tri....

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....gra ?" 4. Having heard learned counsel for the revenue and having perused the record, we find that in paragraph-3 of the order of the Tribunal, it has been noted that the assessment case of the assessee was picked up for scrutiny on a doubt that it had disclosed low income in comparison to large commission received. Queries were raised whereafter the Assessing Officer disallowed 25% of certain ....

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....ect to various expenses including the expenses referred to by the Principal Commissioner of Income Tax (referred to above). It also referred to the consideration offered to the ledger extracts with respect to salary payments indicating, not a single payment had been made exceeding the threshold limit of Rs. 10,000/-. The issue of business expense was also found to have been dealt with by the Asses....