JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

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)

3 at page 51 of the Paper Book. Despite the objections by the assessee that the special auditor has no legal authority to decide the application of section 2(15) of the Act and the Ld. CIT(A) having admitted that it is his (special auditor) opinion over the issue, has decided to adjudicate after examining the Act and various

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

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

3), the assessment made is illegal and bad in law. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 13 (4) Because Ld.CIT(A) has erred in law and on facts in holding activities of the appellant as commercial activity under the provisions of Sec.2(15). LdCIT(A) has erred in law and on facts in not allowing benefit of section

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

TDS\ndeducted by him, can be said a person who \"fails to deduct\nTDS\"?\n7.3 In order to appreciate the rival contentions and to answer\nthe aforesaid questions, it is necessary to have analysis of\nStatutory provisions.\n7.4 The relevant provisions are as under: -\n\"Section 201(1A) of the Act Without prejudice to the\nprovisions of sub-section

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

3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise of the powers conferred by sub- sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March, 2022 [Notification

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

3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise of the powers conferred by sub- sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March, 2022 [Notification

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

3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. Badriprasad In exercise of the powers conferred by sub-sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March

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

3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise of the powers conferred by sub- sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March, 2022 [Notification

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

3 of Section 151A of the Act also provides that every notification issued under sub- Haricharan Rathore section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise of the powers conferred by sub-sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

TDS statements\nprescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules,\n1962 in the prescribed Form 24Q by the due date for all the four quarters\nof the relevant financial year. The assessee was issued various notices\nu/s. 274 r/w section 272A(2

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

section 56(2) (viib) of the Act. The AO noted that the actual total consideration for the said property was Rs. 4,71,04,002/-, while the Circle Rate for the same was Rs. 9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee

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

section 56(2) (viib) of the Act. The AO noted that the actual total consideration for the said property was Rs. 4,71,04,002/-, while the Circle Rate for the same was Rs. 9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

TDS statements prescribed u/s. 200(3) of the Act r/w rule 31A of the Income Tax Rules, 1962 in the prescribed Form 24Q by the due date for all the four quarters of the relevant financial year. The assessee was issued various notices u/s. 274 r/w section 272A(2