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)

29 provides conferment of other powers on the authority after a master plan or zonal development plan has come into operation u/s 12 of the UPUPD Act. 13 Section 41 deals with control of State Government on the authority. 14 Section 55, 56 and 57 deals with the power of the State Government to make rules, regulation and bye laws

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

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

29) held that (a) the activities undertaken by the institution amounted to "advancement of an object of general public utility" in the definition of charitable purpose in section 2(15) of the Act. Charging of amounts from the Government bodies for undertaking these research projects would not make the activity "commercial". The projects were undertaken at the instance

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

TDS credit in the account of Madhukar Kapur, as mentioned in Form 26AS , can be credit to the account of the assessee” was not a subject matter of appeal before the ld. CIT(A). ITA Nos. 195 & 196/Agr/2015 19 12. It is settled proposition of law that the finding recorded by the judicial and quasi judicial authorities are required

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

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

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

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

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

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

2. On the facts and in the circumstances of the case, the order of the ld. CIT (A) is bad in law and not in consonance with the facts of the case. 3. The Ld CIT ( A) failed to appreciate the fact that all the building material was supplied by the contractor and the appellant has first to paid against

VEENA SINGH,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3), GWALIOR, GWALIOR

In the result, appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2015-16

2) were issued. Subsequently, the assessee filed a revised return on 12.01.2017 declaring income of Rs.13,51,170/- and claiming TDS of Rs.2,34,213/-. However, as the original return was filed belatedly under Section 139(4), the Assessing Officer observed that the revised return so filed was not acceptable. Further notice under Section 142(1) with a detailed questionnaire

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)

29,74,897 on account of deferment of payment of advance tax and 234B of rupees 7,66,824. The appellant had paid the interest charged under section 234B. The interest 234C has also been paid at rupees 88,140 for deferment of last installment of advance tax. The appellant moved rectification request before CPC for modifying interest charged under

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

2,40,40,000 on maturity and deducted Tax Deducted at Source (TDS) u/s 193 of the I.T. Act, 1961 of Rs. 24,04,000 thereon, which was reported by SHCIL in the Annual Tax Statement - Form No. 26AS for the impugned year i.e. A.Y. 2023- 24 (PB Page Nos. 42-62, relevant page 47) That the appellant has disclosed

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

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

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

29,30,32 & 33 State Bank of 33 City Center, BPLS06413B /Ag/2018 India, Branch- Gwalior Laundi Mahoba Road Chattarpur 34- 50-56/Ag/2018 ITO (TDS), AAACS8577K State Bank of 40 City Center, BPLS11851A A.Y.2013-14 India, Branch- Gwalior BPLS02712D Bhander SBN, BPLS11851A Datia 41- ITO (TDS), AAACS8577K 57-60 & 78-80 State Bank of 46 City Center, BPLS11614B /Ag/2018 India, Branch

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

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

29,30,32 & 33 State Bank of 33 City Center, BPLS06413B /Ag/2018 India, Branch- Gwalior Laundi Mahoba Road Chattarpur 34- 50-56/Ag/2018 ITO (TDS), AAACS8577K State Bank of 40 City Center, BPLS11851A A.Y.2013-14 India, Branch- Gwalior BPLS02712D Bhander SBN, BPLS11851A Datia 41- ITO (TDS), AAACS8577K 57-60 & 78-80 State Bank of 46 City Center, BPLS11614B /Ag/2018 India, Branch

SMT ARCHANA DUTTA,MATHURA vs. ACIT CIRCLE-3, MATHURA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenasmt. Archana Dutta, Prop. M/S Vs..Acit,Circle-3, Dutta & Dutta Construction, Co., Mathura. 77E Dutta & Dutta Construction, Govind Nagar, Mathura. Panno.Afxpd7557B (Assessee) (Revenue)

section 234B of the Act as the Income of the assessee is subjected to TDS.” 2. The assessee is engaged in the business of Civil Contractor and work of road construction under government departments. Return of income was e-filed on 24.09.2011 declaring total income at Rs. 17,96,170/- and the case was selected for scrutiny under CASS. However

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

M/S KALYANI BUILDWELL PRIVATE LTD,AGRA vs. ACIT CIRCLE4(1), AGRA

In the result, the appeal is partly allowed for statistical purpose

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Kalyani Buildwell (P) Ltd., Vs. Asstt. Commissioner Of Kalyani Point, Near Tulsi Income-Tax, Circle-4(1), Agra Cinema, Bye-Pass Road, Agra Pan No: Aacck7095G (Assessee) (Revenue)

2. limited company engaged in a business of real estate. A survey u/s 133A of the Income Tax Act was conducted on 15-03-2011 at the business premises of the appellant where during the course of survey the assessee has disclosed an additional income of Rs. 1,50,43,017/-for the assessment year 2011 – 12. However,the appellant