vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk

0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 488/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Peeyush Agarwal cuke The ITO, 197, Johari Bazar, Vs. Ward-1(5), Jaipur. Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKZPA9803G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vijay Goyal, C.A. &

Shri Gulshan Agarwal, C.A. jktLo dh vksjls@Revenue by : Mrs. Alka Gautam, CIT lquokbZ dh rkjh[k@Date of Hearing : 11/08/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19 /08/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.

By way of present appeal, the assessee challenges the finding of Ld.

Commissioner of Income Tax, Jaipur-4, Jaipur [ for short CIT(A)] in the order dated 28.02.2025 passed u/s 250 of Income Tax Act for Assessment Year 2017-18 which in turn arises from the assessment order dated 28.12.2019 passed u/s 143(3)

of the Act, by the Income Tax Officer, Ward 1(5), Jaipur.

2. The assessee raised this appeal on the following grounds:-

“1. On the