SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD 3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

bogus income. This order is under challenge in the present appeal. By way of appeal effect, the assessee’s income was reduced to 6. Rs.11,87,436/-. Subsequently, the AO received AIR Information that the assessee, during the year, had sold an immovable property, having stamp value of Rs.36,50,000/-. The assessee having, as per the AO, not declared

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD-3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

bogus income. This order is under challenge in the present appeal. By way of appeal effect, the assessee’s income was reduced to 6. Rs.11,87,436/-. Subsequently, the AO received AIR Information that the assessee, during the year, had sold an immovable property, having stamp value of Rs.36,50,000/-. The assessee having, as per the AO, not declared

MANOJ KUMAR JAIN,AGRA vs. ITO-1(2), AGRA

In the result, the appeal is allowed

Bench: : Shri A.D. Jainassessment Year: 2002-03

Long Term Capital Gain, Share application money, share money, gifts etc. On enquiries it has been found that modus operandi of M/s. Ayushi Stok Brokers (P) Ltd., Sanjay Place, Agra is to take cash from the beneficiary (assessee), deposit the same in one or more of various accounts maintained or controlled by one Sh. R.K. Agarwal, then the money

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

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

bogus liability was created by the assessee and refund of allotment money of Rs.2,37,29,097/- was made in cash on a single day through unsigned voucher. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 18 (vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section