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21 results for “capital gains”+ Section 13(1)(c)clear

Sorted by relevance

Mumbai1,946Delhi1,429Chennai526Jaipur442Bangalore428Ahmedabad373Hyderabad300Kolkata257Chandigarh215Indore165Pune157Cochin124Raipur122Nagpur105Surat77Rajkot73Lucknow64Visakhapatnam61Amritsar58Panaji54Guwahati32Dehradun29Cuttack26Agra21Jodhpur20Patna18Ranchi18Jabalpur11Allahabad7Varanasi5

Key Topics

Section 14848Section 14735Section 50C18Section 148A15Section 56(2)(vii)13Reassessment11Reopening of Assessment11Section 15110Section 54B8Section 12A(1)(ac)

M/S CHATTA SUGAR CO. LTD,MATHURA vs. A.C.I..T CIRCLE-3, MATHURA

In the result, the appeal of the assessee is allowed

ITA 129/AGR/2015[2009-10]Status: DisposedITAT Agra01 Jul 2025AY 2009-10

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2009-10]

Section 142(1)Section 143(3)Section 28Section 41(1)

gains under Case I of Schedule D". 5.3 Thus, when subsidy is received from a public fund and these are to assist the assessee to carry on or business, the object of subsidy is apparent i.e. to enable the assessee to run business more profitably, become more competitive etc. These are operational subsidies and not capital subsidies. The source from

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

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 21 · Page 1 of 2

8
Addition to Income6
Undisclosed Income6
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

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

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

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

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

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

13,61,600/- under the head "Capital Gain". In view of the facts discussed above & remand report furnished by the AO, the addition made of Rs.13,61,600/- on account of capital gain is confirmed.” 6. The first appeal was accordingly dismissed by the first appellate authority. 7. This second appeal has been filed on the ground, in addition

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

13,61,600/- under the head "Capital Gain". In view of the facts discussed above & remand report furnished by the AO, the addition made of Rs.13,61,600/- on account of capital gain is confirmed.” 6. The first appeal was accordingly dismissed by the first appellate authority. 7. This second appeal has been filed on the ground, in addition

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

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

13 relevant to A.Y. 2013-14 as per verification report. After the perusal of verification reports, it is quite clear that assessee shall be liable to be taxed on income from capital gain amounting to Rs.9411000/- as per section 50C of the I.T. Act and for a consideration which is less than the stamp duty value of the property

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

gains are concerned. However, the Assessing Officer was not satisfied with the explanation of the assessee with regard to the sources of making investments to the tune of Rs. 32,30,790/-(peak investment) made by the assessee for conducting business of share trading as the assessee did not produce any documents such as demat account, purchase-sale details, statement

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

gains are concerned. However, the Assessing Officer was not satisfied with the explanation of the assessee with regard to the sources of making investments to the tune of Rs. 32,30,790/-(peak investment) made by the assessee for conducting business of share trading as the assessee did not produce any documents such as demat account, purchase-sale details, statement

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

gains are concerned. However, the Assessing Officer was not satisfied with the explanation of the assessee with regard to the sources of making investments to the tune of Rs. 32,30,790/-(peak investment) made by the assessee for conducting business of share trading as the assessee did not produce any documents such as demat account, purchase-sale details, statement

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

BALDEV SINGH BHADORIYA,GWALIOR vs. ITO-3(2), GWALIOR

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

ITA 37/AGR/2023[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Smt Kiran Lata Bhadoria, Vs. Income Tax Officer, Ward- L/H Of Late Shri Baldev 3(2), Singh Bhadoria, Gwalior Mig-20, Darpan Colony, 474005, Mp (Appellant) (Respondent) Pan: Ahopb3071D Assessee By : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 143(3)Section 56(2)(vii)

13,900/-. During the year under consideration, the Assessee has shown income from salary received from Shatabdika Society, short-term capital gains, income from other sources and income from business and profession. During the year under consideration, the Assessee has purchased an agricultural land measuring 5.874 hectares situated at village Baretha, Patwari, Halka 101, Vikaskhand-Morar