SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

deposits and cash flow. 5. During the relevant previous year, Mutual Fund units worth Rs. 5,50,000/- were bought of Kotak Floater Fund. However, units worth Rs. 6 | P a g e ITA No.56 & 57/Agr/2022 2,50,000/- only have been disclosed in the Balance Sheet. The AO did not make inquiry in to the fact

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

deposits and cash flow. 5. During the relevant previous year, Mutual Fund units worth Rs. 5,50,000/- were bought of Kotak Floater Fund. However, units worth Rs. 6 | P a g e ITA No.56 & 57/Agr/2022 2,50,000/- only have been disclosed in the Balance Sheet. The AO did not make inquiry in to the fact

AJAY KUMAR GUPTA (HUF),AGRA vs. INCOME TAX OFFICER, WARD-2(1)(1), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganeshajay Kumar Gupta (Huf), Vs. Income Tax Officer, F-163/1, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Aajha4155K Assessee By : Shri Anurag Singha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

capital gains - Rs. 6,06,669 4. The sale consideration of silver was received in cash to the tune of Rs. 33,28,500/- which was deposited

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

cash deposits in savings bank account and assessee has also\ntransferred one or more property(ies) during the year\nOrder passed by A.O:-AO passed the order u/s 154 and made addition on the\nissue of long term capital gain

RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

capital gain on sale of this silver bullion as the cost of silver bullion exceeds the sale price. Therefore, the assessee has not disclosed the sale of this silver bullion in her return of income. The assessee has sold some silver bullion through Shri Abhishek Bansal, the broker to unregistered persons. During the course of assessment proceedings, the assessee

RAMESHWAR DAYAL, JAIPUR,JAIPUR vs. ITO WARD 3(2),GWALIOR , GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rameshwar Dayal, Vs. Income Tax Officer, Ward No. 2, Chitrkoot Ward-3(2), Colony, Near Fojawali Gwalior School, Kotputli, Jaipur, 303 108, Rajasthan (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Devang Gargiega, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

cash. Since assessee’s wife is illiterate and there was no savings Rameshwar Dayal bank account maintained in her individual capacity, the sale proceeds received thereon stood deposited in the joint bank account of the assessee and his wife. The assessee also submitted that the said agriculture land is situated more than 8 kilometres from the local limits of municipality

ARADHANA ANEJA,GWALIOR vs. ITO 2(3), GWALIOR

The appeal stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.144/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Smt. Aradhna Aneja Ito 2(3) बनाम/ F-243, Harishankarpuram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajgpa-9060-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28.03.2025

cash deposits of Rs.16.65 Lacs as the income of the assessee for want of sufficient explanation from the assessee. The Ld. AO also assessed capital gains

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

gains or short-term capital loss to various persons by converting their unaccounted income into accounted income. Admittedly, HPC Biosciences Ltd was one of the scrip investigated by Kolkata Investigation Wing. Based on this investigation report, the ld Assessing Officer concluded that the sale proceeds received by the assessee on sale of 2800 shares of HPC Biosciences Ltd from

SHRI GOPAL SAXENA,FARRUKHABAD vs. PCIT-1 , AGRA, AGRA

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 43 /Agr/2022 (Assessment Year 2017-18)

cash deposits’ source whereas the impugned revision directions herein have ended up in restoring the issue back to the Assessing Officer to examine long term capital gain

KUMKUM SAXSENA,FARRUKHABAD vs. PCIT-1, AGRA, AGRA

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 43 /Agr/2022 (Assessment Year 2017-18)

cash deposits’ source whereas the impugned revision directions herein have ended up in restoring the issue back to the Assessing Officer to examine long term capital gain

GIREESH CHANDRA,ETAH vs. INCOME-TAX OFFICER, WARD 3(1), ETAH, ETAH

In the result, assessee’s appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

cash deposits of Rs. 75,390/- as undisclosed income even when the same was out of availability as the appellant have raised from previous years accumulations, savings and bank withdrawals etc. 6. That the learned authorities has erred in law and on facts to upheld the impugned order as passed by the Ld. A.O. regarding the impugned additions which