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)

bogus sales. This action of the Ld. AO stood upheld by the Ld. CIT(A). The following points are undisputed and undisputable a. The assessee has shown cash sales as part of total sales disclosed by him in the sum of Rs. 7.07 Cr. in the profit and loss account. 5 | P a g e b. The purchases made

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

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

bogus transactions given by the Directorate after making the necessary enquiries. In the said information, it has been inter-alia reported as under: "Entries are broadly taken for two purposes: 1. To plough back unaccounted black money for the purpose of business or for personal needs such as purchase of assets etc., in the form of gifts, share application money

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

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

purchased the property\nbut could not sale during the year under consideration.\n2. The case of the assessee was selected for scrutiny and specific issue relating to 'High liabilities\nin the form of 250 Loan creditors' was pointed out by Ld. AO which amounts to Rs. 17,02,25,505/-\n3. The assessee during the course of assessment proceedings filed

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

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

loss. The addition is wholly illegal and contrary to tho evidence available on record, which may kindly be directed to be deleted. (6) Because the CIT (Appeal) has erred in law and on facts in confirming addition of Rs 2,09,78,877/- in respect of old outstanding entries in the bank reconciliation statement. The Ld. CIT(A) failed