JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

section 2(14) of the Act. Finding no details of capital gain tax on sale of immovable property, learned jurisdictional Assessing Officer framed his reason to believe that the income has escaped assessment and with the prior approval of the jurisdictional Principal Commissioner of Income-tax u/s. 151 of the Act, issued notice dated 31.03.2021 u/s. 148

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

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

Section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule

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

In the result, appeal filed by the assessee is allowed

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

Section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule

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

In the result, appeal filed by the assessee is allowed

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

Section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule

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

In the result, appeal filed by the assessee is allowed

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

Section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule

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

In the result, appeal filed by the assessee is allowed

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

Section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule

USHA AGARWAL,AGRA vs. ITO 4(4), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

capital gains in term of provisions of section 50C of the Act, thus a case of income escaping assessment by not disclosing the full facts necessary for assessment by the assesses herself, secondly, the reasons were property recorded, as per information in possession in the spirit of provisions of section 148(2

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

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

capital gain in view of the Karnataka High Court's decision referred to above. What Page 15 of 23 Tej Singh vs. ITO income is said to have been escaped does not find mention therein. Even assuming for the sake of argument, the income was liable to be taxed as short term gain unless there is any material before

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

MRS. ARCHANA BHARGAVA,ALIGARH vs. J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT, CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

PREM VEHICLES PVT. LTD. ,AGRA vs. J.A.O., WARD-2(1)(5), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year

BAJWA RUBBER INDUSTRIES,AGRA vs. ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

148-152, Gram Tora, Fatehabad Agra U.P. Road Agra U.P. 282006 PAN: AAAFN7546A (Respondent) (Appellant) ITA No.64 & 65/Agr/2021 Assessment year: 2018-19 & 2019-20 M/s. Prashant Enterprises, vs. J.O. Circle-4(1)(1) C/o. M/s. Sanjeev K Gupta & Co. Agra U.P. 2/327A, Niranjanpuri, Near 3 Dots School, Ramghat Road, (Respondent) Aligarh U.P. PAN: AABFP1216A (Appellant) Assessment year