IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 63/Agr/2025 Assessment Year: 2020-21

Assessee by Sh. Deepak Singh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 18.12.2025 Date of pronouncement 15.01.2026

ORDER

PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The assessee has preferred this appeal against the order of learned CIT(Appeals)-3, Gurgaon dated 10.12.2024 u/s. 250(6) of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2020-

21.

2. Brief facts of the case are, the assessee filed its return of income for the assessment year 2020-21, declaring income of Rs.45,99,37,860/- on 29.10.2020. Case of the assessee was selected for scrutiny. Accordingly, notices u/s. 143(2) and 142(1) of the Act were issued and served on the assessee. After considering the submissions of the assessee, the Assessing Officer made several additions, including disallowance of c