ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

19. It was submitted that the development fee was levied on the constructions going on in the city by virtue of statute. It is not correct that the development fee is in lieu of services rendered to a person by the appellant who choose to deal with the appellant, as noted by the AO in the order. The acquisition

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

19) CIT opined that the board powers to create rules entitles the board to overrule the right of the assessee granted by the parliament, in this case by enacting section 199(1). - It is against the constitution which has always held that the parliament enactments are supreme. The authority delegated to the board vide section 199(3) is only

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 31.07.2025 and 11.07.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated ITA No. 432/AGR/2025 24.03.2023 and 01.03.2023 by the Assessing Officer, Assessing Officer

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 31.07.2025 and 11.07.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated ITA No. 432/AGR/2025 24.03.2023 and 01.03.2023 by the Assessing Officer, Assessing Officer

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

19 provisions of section 115JB on the book profit of Rs.35,05,03,102/-which inter alia included profit on sale of fixed assets. Since the entire income accrued on 07.03.2018, therefore, there was no liability to pay advance tax before 07.03.2018. The entire profit on sale of assets arisen on 07.03.2018 could not have been foreseen by the appellant

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

In the result, the appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

TDS was deducted of Rs. 2,82,020/- in USA. The assessee is resident in India. The assessee filed its return of income within time allowed u/s. 139(1) wherein, the global income was disclosed and due credit of tax paid in USA was also deducted in view of the provisions of section 90 of the Act. It was submitted

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

2. Brief facts of the case: - In this case, the assessee had filed her return of income declaring a total income of Rs. 1,88,12,590/-. The assessee had claimed TDS amounting to Rs. Surbhi Anand 34,37,842/- in the return of income filed, whereas, in the order u/s 143 (1) of the Act, dated 11.12.2013, TDS

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

19,21,22 & 23 State Bank of 22 City Center, BPLS09930E /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Gallamandi, Bhind 23. 24/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS06510A A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Morena 24. 25/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS05120D A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Jiwajiganj, Morena 25. 26/Ag/2018 ITO (TDS), AAACS8577K State Bank

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

19,21,22 & 23 State Bank of 22 City Center, BPLS09930E /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Gallamandi, Bhind 23. 24/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS06510A A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Morena 24. 25/Ag/2018 ITO (TDS), AAACS8577K State Bank of City Center, BPLS05120D A.Y.2013-14 India, Branch- Gwalior Sabalgarh, Jiwajiganj, Morena 25. 26/Ag/2018 ITO (TDS), AAACS8577K State Bank

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

Bench: Shri A. D. Jain

TDS u/s 194A in respect of interest on FDR paid to trust. On 19.03.2015- order under section 201(1)/ 201(1A) of the Income Tax Act, was passed and a demand of Rs. 7,32,951/- was raised. 17. Appeal was filed before the Commissioner of Income-tax (Appeals)-l, Agra who has decided the appeal partly in favor

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

2,16,260. The assessment was originally completed under section 143(3) of the Act on 19-12-2016 determining total income at Rs. 9,86,530. The Learned AO noted in the assessment order that as per information available, the assessee had purchased residential plot for Rs. 71 lakhs and seller has not provided his PAN to the assessee

ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

2,34,411 I 3. DharmenclraKuinarJatav 1,33,350 4. Veerendra Pathak 16,09,240 5. Mohit Gautam 13,28,630 6. Arvind Rawat 14,19,440 7. 12,81,600 Deepak Gautam 65,45,445 5 CO No.08/Agr/2017 4. Feeling aggrieved by the above said addition the assessee filed an appeal before

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

2 of the assessee’s Cross-objection is also dismissed. 28. Ground No. 3 relates to disallowance of Rs. 5,98,306/- made by the AO while Rs. 49,794/- confirmed by the CIT Appeal. The learned AO discussed this matter at para 3 at page 7-8. According to him, donation of Rs. 93,67,242/- made

RISHAV SHELTERS P LTD,AGRA vs. JCIT RANGE-4 , AGRA

In the result, appeal of the assessee is partly allowed and that of the

2. Books of accounts are duly audited u/s 44AB. Audit report, Balance sheet, Profit & Loss account with schedules were filed. No dispute of this fact. Accounts cannot be audited in the absence of books of accounts. No defect or discrepancy is pointed out. Method of the accounting is same as in the preceding years. 3. Section 44AD is not applicable

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

TDS. 9. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. 10. BECAUSE, the order appealed against is arbitrary, illegal, contrary to the facts, material on record, law and principles of natural justice. The ‘appellant’ reserves