ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

capital gains arising from the transfer of a long term capital asset on the ground that the assessee

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Long Term Capital Gain, treating the same as Bogus Capital Gain. The AO has never linked

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

term capital gains tax instead of long term capital gains tax and, therefore, the Assessing Officer

NITESH AGARWAL,AGRA vs. INCOME TAX OFFICER-2(1)(3), AGRA

Bench: : Shri S. Rifaur Rahman, Accoutant Member Nitesh Agarwal Vs Income Tax 29/81, Lakshmi Palace, Officer-2(1) (3), Namakkimandi, Agra- Agra 282003 Pan No Abnpa2197G Appellant Respondent

Long Term Capital Gain is wrong and illegal s the assessee had duly shown Long Term Capital

SARITA AGRAWAL,GWALIOR vs. ACIT, GWALIOR

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

Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent

long term capital gain on sale of shares ,and the income was claimed as exempt from income-tax. The assessee

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

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

long-term capital gains of Rs. 94,59,175/-. This long-term capital gain which was claimed

SURENDRA KUMAR AGARWAL,JHANSI vs. ASSESSMENT UNIT, NEW DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

long term capital gains on the sale of property. The return was processed u/s. 143(1) of the Act. Subsequently

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. NATIONAL E ASSESSMENT CENTER, DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

long term capital gains on the sale of property. The return was processed u/s. 143(1) of the Act. Subsequently

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. INCOME TAX OFFICER, JHANSI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

long term capital gains on the sale of property. The return was processed u/s. 143(1) of the Act. Subsequently

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

long term capital gains with the sale proceeds of Rs.10,00,000/- and claimed the cost of acquisition

ACIT, CIRCLE-2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

long term capital gain earned during under appeal. The assessee has sold a piece of land to M/s Maruti

ACIT, CIRCLE 2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

long term capital gain earned during under appeal. The assessee has sold a piece of land to M/s Maruti

YOGENDRA KUMAR GUPTA,GWALIOR vs. INCOME TAX OFFICER WARD 1(1) GWL, GWALIOR

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

Bench: : Shri Ramit Kocharassessment Year: 2017-18

long term capital gain has not followed the provisions of sub-Section (2)(b) of Section 50(C) of the Income

GAYATRI,AGRA vs. INCOME TAX OFFICER 2(1)(5), AGRA

In the result, the appeal of the assessee is partly allowed

gain that would arise on sale of the\nabove land as it is outside the definition of capital asset under section 2(14) of\nthe Act. The Learned AO however did not agree to the assessee's submissions\nand computed the long term

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

long-term capital gains or short-term capital loss to various persons by converting their unaccounted income

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Long term Capital Gain 66667 Capital Loss Rs. 272271/- will not be set off -272271 From any other

PIYUSH KUMAR BAGLA,HATHRAS vs. JURISDICTION ASSESSING OFFICER, WD.-4(3)(4), HATHRAS

The appeal stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 43/Agr/2021 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Piyush Kumar Bagla Ito, Nfac बनाम/ 2, Court Of Wards Compound Delhi Vs. Aligarh "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agqpb-8087-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak (Advocate) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 12-04-2021 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 21-05-2019. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. 2. From Impugned Order, It Could Be Seen That The Assessee Sold 4 Properties During The Year & Reflected Long Term Capital Gains Of Rs.12.15 Lacs. However, Cpc Computed Capital Gains Of Rs.16.85 Lacs Thereby Increasing The Gains By Rs.4.69 Lacs. The Ld. Cit(A)

Term Capital Gains of Rs.12.15 Lacs. However, CPC computed Capital Gains of Rs.16.85 Lacs thereby increasing the gains by Rs.4.69 Lacs. The Ld. CIT(A) confirmed the computation of CPC against which the assessee is in further appeal before us. 3. It could be ascertained that the assessee has incurred Long

GOVARDHAN SINGH,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

In the result, appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

long-term capital gain. The assessee further filed replies on 02.12.2022 and 12.12.2022 in response to notice u/s. 142(1) of the Act and also

RAMESH CHANDRA SHARMA,ALIGARH vs. ITO WARD 1(5), ALIGARH

Appeal is allowed for statistical purposes

long term capital gain amounting to Rs.13,57,969/- made in\nthe course of assessment framed on 16.11.2018 as upheld