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21 results for “capital gains”+ Reassessmentclear

Sorted by relevance

Mumbai819Delhi544Chennai352Jaipur261Ahmedabad245Bangalore204Hyderabad131Kolkata130Chandigarh109Indore85Raipur85Pune79Nagpur73Rajkot44Surat43Cochin37Guwahati36Amritsar34Lucknow33Patna31Visakhapatnam30Agra21Ranchi19Jodhpur15Cuttack13Dehradun10Jabalpur7Allahabad5Panaji2Varanasi1

Key Topics

Section 14860Section 14744Section 50C24Section 26318Reassessment18Section 148A15Reopening of Assessment15Section 56(2)(vii)14Section 15112Section 143(3)

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

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

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

capital gains arising from the transaction. On the basis of the information received by the Deputy Director (Investigation), the Assessing Officer issued notice under section 148. The files were then put up before the Commissioner and in response to the question whether the Commissioner was satisfied that income had escaped assessment, he wrote “yes”. Thereafter, the Assessing Officer reassessed

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra

Showing 1–20 of 21 · Page 1 of 2

11
Capital Gains7
Addition to Income7
19 Dec 2025
AY 2012-13

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)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

capital gains, he observed that the assessee has filed a valuation report of the property at Rs.11,14,000/-. Same was reproduced in the appellate order from page 12 to page 15 of the order. Based on the above valuation, after giving notice to the assessee and after considering submissions of the assessee, learned CIT(Appeals) enhanced the additions made

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

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

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

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

capital gain, in response to the notice under Section 148 of the Act dated 30-03-2021. The reassessment ultimately

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

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

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

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

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 68Section 69C

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

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

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

Section 143(3)Section 147Section 148Section 263

capital gain on sale of land in Profit and loss account, but no enquiry was made 9 | P a g e ITA No.56 & 57/Agr/2022 by the Assessing Officer with respect to the same nor were deeds of purchase and sale of the land available on record. The assessee was also noted to have sold a portion of “Land TIBCO

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

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

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

Section 143(3)Section 147Section 148Section 263

capital gain on sale of land in Profit and loss account, but no enquiry was made 9 | P a g e ITA No.56 & 57/Agr/2022 by the Assessing Officer with respect to the same nor were deeds of purchase and sale of the land available on record. The assessee was also noted to have sold a portion of “Land TIBCO

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 571/AGR/2024[2018-19]Status: DisposedITAT Agra23 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 569/AGR/2024[2015-16]Status: DisposedITAT Agra23 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 565/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 567/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 568/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 570/AGR/2024[2017-18]Status: DisposedITAT Agra23 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reassessment jurisdiction on the ground that reasons recorded to reopen the case of the assessee were defective. For the same, Ld. AR had drawn our attention to the reasons recorded by Ld. AO as extracted in the assessment order. The Ld. Sr. DR controverted the arguments of Ld. AR. Having heard rival submission and upon perusal of case records

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C

capital gains at Rs 11,40,000 and completed the reassessment. The assessee challenged the reassessment order before the Learned

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

ITA 566/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

Capital Gains for Rs.112.99 Lacs by\ninvoking the provisions of Sec.50C. Against the same, Ld. AO levied\npenalty u/s 270A for Rs.13.38 Lacs vide order dated 28-02-2024 which\nstood confirmed by Ld. CIT(A) in order dated 25-10-2024. The Ld. AR\nstated that the issue is of valuation only and the assessee has already\nfiled rectification

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

ITA 21/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 143(3)Section 147Section 50C

reassessment order passed on 21/12/2018. There after assessee did not receiving any notice of hearing only when portal was logged for preparing application under vivad se viswas scheme 2024 it was noticed that order was passed on 22/02/2023 as the assessee was not aware about the disposal of appeal, the appeal is delay of 21 months looking to the facts