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

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

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

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 on 12-08-2014. On perusal of the Smt Kiran Lata Bhadoria purchase deed, it was noticed that purchase consideration of the property has been

SANJAY CHOBEY,JHANSI vs. ACIT CIRCLE-2(3)(1), JHANSI

In the result, appeal of the assessee is partly allowed

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2013-14 Vs. Acit, Circle –2(3)( 1), Dr. Sanjay Chobey, (Huf) Opp. Ware House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, Pan : Aahhd7844 Q Jhansi (Appellant) (Respondent)

capital gain u/s 50C(2)(a) of the Act. We find that the assessee has requested the AO to refer the matter to the valuation officer as per provisions of Section 50C(2)(a) of the Act. The assessee counsels contention that the assessee has sold the property under distress sale being sub urban and undeveloped area without basic amenities

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

153, may kindly be declared as invalid. 2. Because the La CITA) erred, both in law and on facts in holding that the appellant is engaged in commercial activities by virtue of section of the I.T. Act, as amended from 01.04.2009. Ld CIT(A) failed to appreciate that the appellant is carrying on non commercial activities and enjoying registration