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

9. We note that on this legal issue there are divergent views expressed by different Hon’ble High Courts. However, it is noted that on this issue the Hon’ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with

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

9. We note that on this legal issue there are divergent views expressed by different Hon‟ble High Courts. However, it is noted that on this issue the Hon‟ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with

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

9. We note that on this legal issue there are divergent views expressed by different Hon‟ble High Courts. However, it is noted that on this issue the Hon‟ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with

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

9. We note that on this legal issue there are divergent views expressed by different Hon‟ble High Courts. However, it is noted that on this issue the Hon‟ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT 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)

9 Section 15 of the UPUPD Act deals with the application for permission referred to in section 14 of the UPUPD Act. It contemplates making of the requisite enquiry of any land or building in contravention of the plans. 10 Section 16 of the UPUPD Act prohibits use of any land or building in contravention of the plans. 11 Chapter

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)

9 Section 15 of the UPUPD Act deals with the application for permission referred to in section 14 of the UPUPD Act. It contemplates making of the requisite enquiry of any land or building in contravention of the plans. 10 Section 16 of the UPUPD Act prohibits use of any land or building in contravention of the plans. 11 Chapter

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)

9 Section 15 of the UPUPD Act deals with the application for permission referred to in section 14 of the UPUPD Act. It contemplates making of the requisite enquiry of any land or building in contravention of the plans. 10 Section 16 of the UPUPD Act prohibits use of any land or building in contravention of the plans. 11 Chapter

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

9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee was Rs. 1,57,01,334/- as per the submission of the Assessee to NFAC dated 04.02.2022. Out of this amount, Rs. 1,54,08,935/- was paid to the seller by the Assessee through cheque and the remaining amount

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

9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee was Rs. 1,57,01,334/- as per the submission of the Assessee to NFAC dated 04.02.2022. Out of this amount, Rs. 1,54,08,935/- was paid to the seller by the Assessee through cheque and the remaining amount

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

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

9) Because Ld.CIT (Appeal) has erred in law and on facts in confirming the addition Rs 28, 77,400/- in respect of contractor contribution for city development. The Ld. CIT(A) failed to appreciate that the contribution from the contractor was voluntary and with specific consent for incurring the same for the city development. The same was no receipts within