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

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

151 as expenditure which was carried out of infrastructure fund. (8) Because· the Ld. CIT(Appeals) has erred in confirming the addition of Rs39,34, 135 in respect of old outstanding entries in bank reconciliation statement. (9) Because the Ld. CIT(Appeals) has erred in confirming the addition of Rs 36,31,60,509 in respect of liabilities shown under

ANJU AGARWAL,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(1), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

1. Because the proceedings u/s 148A(b) as well as order passed u/s 148A(d) and consequential notice issued u/s 148 of the Act is bad in law and facts of the case. 2. Because the failure of PCTT to satisfactorily record its concurrence and granting of approval u/s 151 of the Act for reopening of assessment without application

JITENDRA KUMAR AGARWAL HUF,AGRA vs. DCIT, CIRCLE - 2(1)(1), AGRA

In the result, assessee’s appeal is allowed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

151-157); Ledger of sales Account (PB Page Nos. 158-236); Cash Book for the Period 01.10.2016 to 31.12.2016 (PB Page Nos. 121-150); Copies of Cash Memo / Bill for period 01.10.2016 to 30.11.2016 (PB Page Nos. 299-410) No discrepancy was recorded with regard to purchases. The books of accounts of the assessee have not been rejected