SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

section 36(1)(iii) of the Income-Tax Act, 1961 since the unsecured loans were utilized for making investment in the partnership firm from where income in the form of interest and remuneration was earned and offered for tax in the income-tax return. 4. That on the facts and in the circumstances of the case

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

In the result, the appeal is allowed

142 (1) shall\nremain confined only to the specific reasons/ issues for which case has been\npicked up for scrutiny.\n(iii) To overcome this issue of elasticity in application of instruction,CBDT made\ncertain provisions. To prevent revenue leakage, AOs are allowed to convert\nlimited scrutiny to complete scrutiny and this power is allowed to them after\nfollowing certain

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

III. I have examined the case record in your case for A.Υ. 2012-13 and on examination of the case record several issues have emerged, which are discussed hereunder: 3 | P a g e ITA No.56 & 57/Agr/2022 1. It is seen from the record that the Assessee sold 2 properties (as co- owner along with her husband Dr. Atul

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

III. I have examined the case record in your case for A.Υ. 2012-13 and on examination of the case record several issues have emerged, which are discussed hereunder: 3 | P a g e ITA No.56 & 57/Agr/2022 1. It is seen from the record that the Assessee sold 2 properties (as co- owner along with her husband Dr. Atul

RAKESH DUBEY,KATRA MOHOLLA OLD BUS STAND ASHOKNAGAR vs. COMMISSIONER OF INCOME TAX APPEALS , NFAC DELHI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

gain on the sale of the aforesaid property. The Assessing Officer, therefore, initiated proceedings u/s. 147 by issuing notice u/s. 148 of the Act dated 31.03.2021, which stood un-responded. Thereafter, notices u/s. 142(1) were issued to the assessee on 08.02.2022 and 18.02.2022, which were served upon the assessee, but for no avail. The Assessing Officer further, vide notice