SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

purchase of property. In view of the above facts, I have reasons to believe that the income chargeable to tax has escaped assessment. Issue notice under section 148 of the Income Tax Act, 1961.” 21. The Hon’ble ITAT quashed Notice under section 148 by observing that: “From the reading of the reasons, it is quite evident that

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

100 in number and the same along with the written synopsis which run into more than 20 volumes have been placed on record. However, the case laws being relied upon by the Ld. Sr. DR as well as the submissions made in writing are not being reproduced in this order for the sake of brevity. The Ld. Sr. DR also

M/S DEEPRAJ HOSPITAL P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

purchased,/invested amounts made as discussed by the assessee, are complete and genuine. The objection of the assessee company are carefully considered which are examined in the light of information received as well as factual and legal aspect. I.T.A Nos. 41 & 40/Agra/2017 12 In the instant case, what was to be seen was on the prime-facie material, the sufficiency

M/S CHARAN SINGH ICE & STORAGE P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

purchased,/invested amounts made as discussed by the assessee, are complete and genuine. The objection of the assessee company are carefully considered which are examined in the light of information received as well as factual and legal aspect. I.T.A Nos. 41 & 40/Agra/2017 12 In the instant case, what was to be seen was on the prime-facie material, the sufficiency

ANAND KUMAR JAIN,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Anand Kumar Jain Vs. Income-Tax Officer, 30/41, Chhipitola Ward-1 (1)(1), Agra Agra Pan :Aarpj3189L (Appellant) (Respondent) Assessee By Shri Gaurav Goyal , Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 20.02.2026 Order

100 during the period 01.10.2016 to 28.10.2016, it was noticed that there was no sales up to 30.09.2016 either in cash or otherwise and even no sales after 28.10.2016. Therefore, the Assessing Officer came to the conclusion that the assessee has recorded bogus sales in order to deposit the undisclosed cash after declaration of demonetization on 08.11.2016. He discussed elaborately

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