2026 (5) TMI 1867

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....Mahajan For the Respondent : None ORDER 1. Heard Sri Amit Mahajan learned counsel for the revenue-appellant and perused the record. 2. Present Income Tax Appeal has been filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal "DB" Bench, Agra passed in ITA No. 156/Agr/2022, dated 28.03.2025 for the Assessment Year 2017-18. By that or....

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....upported by sale invoices duly recorded in its books of accounts. The stock register supported the sales disclosed by the assessee. The returns were filed under UP VAT Act, 2008. The entire sales were recorded therein. In short, no adverse material was found by the appeal authority to disbelieve the explanation furnished by the assessee. 4. The above are findings of fact based on material and e....