A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

17 Affidavit of Ramesh Chandra Garg aged about 55 Years son of Shri Tola Ram Garg resident of Jiwaji Ganj, Morena in relation to the assessment proceedings initiated under section 153A in the cases of (i) Sunil Kumar &Mamta Mittal. Morena (2) Rakesh Shivhare& Nisha Mittal, Morena (3) Shyam Sunder & Manish Jaori, morena (4) Sakshi &ChhayaBhattad, Morena (5) Vandana Jain

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

17 Affidavit of Ramesh Chandra Garg aged about 55 Years son of Shri Tola Ram Garg resident of Jiwaji Ganj, Morena in relation to the assessment proceedings initiated under section 153A in the cases of (i) Sunil Kumar &Mamta Mittal. Morena (2) Rakesh Shivhare& Nisha Mittal, Morena (3) Shyam Sunder & Manish Jaori, morena (4) Sakshi &ChhayaBhattad, Morena (5) Vandana Jain

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

17 Affidavit of Ramesh Chandra Garg aged about 55 Years son of Shri Tola Ram Garg resident of Jiwaji Ganj, Morena in relation to the assessment proceedings initiated under section 153A in the cases of (i) Sunil Kumar &Mamta Mittal. Morena (2) Rakesh Shivhare& Nisha Mittal, Morena (3) Shyam Sunder & Manish Jaori, morena (4) Sakshi &ChhayaBhattad, Morena (5) Vandana Jain

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

D. JAIN, JUDICIAL MEMBER I.T.A No. 167/Agra/2018 (ASSESSMENT YEAR-2007-08) Smt. Usha Agarwal, Vs..ITO,-4(4), 95-Kaveri Kunj, Phase-II, Kamla Agra. Nagar, Agra. PAN No.ABTPA2565N (Assessee) (Revenue) Assessee by Shri Anurag Sinha, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 30.05.2018 Date of Pronouncement 19.06.2018 ORDER This is assessee’s appeal

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

d. Smt. Rajneet Sandhu v. Dy. CIT [2010] 133TTJ (Chd.) (UO) 64 e. Smt. V.A. Tharabai V. DCIT (2012) 50 SOT 537 f. CIT V. Sri, SambandamUdaykumar Income Tax Appeal No. 175 of 2012 (Karnataka High high Court) g. Smt. Usha Vaid v. ITO [2012] 53 SOT 385 (Amritsar) h. Narasimha Raju Rudra Raju v. Assistant Commissioner of Income

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

Capital Gain and claiming exemption u/s 10(38) of the I.T. Act. Assessee’s 2 | P a g e case was reopened u/s. 147 of the Act and notice u/s 148 dated 31.03.2021 was issued to the appellant after obtaining necessary approvals and after following the due procedure of law. Show-cause Notice dated 27-03-2022, wherein, a draft

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

capital gains and not on the entire amount of tax. On consideration of the facts and provisions of law the interest charged excessively u/s 234C needs to be modified and may please be direct the AO to modify it. 2. The Ld.DR for the revenue had submitted that the assessee is not entitled for any indulgence from the Bench

GAYATRI,AGRA vs. INCOME TAX OFFICER 2(1)(5), AGRA

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

Bench: Shri M. Balaganesh**

D E R** - 1. The appeal in ITA No. 139/AGR/2025 for AY 2010-11, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC', in short] dated 04.03.2024 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

In the result, appeal of the assessee is allowed

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

D E R 1. The appeal in ITA No. 433/AGR/2025 for AY 2014-15, arises out of the order of the ADD/JCIT(A), Mumbai [hereinafter referred to as „ld. JCIT(A)‟, in short] dated 27.03.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated

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

Appeal stand allowed for statistical purposes

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

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

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

Appeal stand allowed for statistical purposes

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

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

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

Appeal stand allowed for statistical purposes

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

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

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

Appeal stand allowed for statistical purposes

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

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

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

Appeal stand allowed for statistical purposes

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

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

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

Appeal stand allowed for statistical purposes

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

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

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD 3(4), MATHURA

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

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

D. JAIN, JUDICIAL MEMBER: These appeals were instituted in the name of Swami Ram Swaroop Sharma, the assessee, on 20.01.2016. However, the ld. Counsel for the assessee has placed before us, Death Certificate of Swami Ram Swaroop Sharma, the assessee, who is stated therein to have expired on 17.02.2018. The appeals are now sought to be continued in the name

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD-3(4), MATHURA

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

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

D. JAIN, JUDICIAL MEMBER: These appeals were instituted in the name of Swami Ram Swaroop Sharma, the assessee, on 20.01.2016. However, the ld. Counsel for the assessee has placed before us, Death Certificate of Swami Ram Swaroop Sharma, the assessee, who is stated therein to have expired on 17.02.2018. The appeals are now sought to be continued in the name

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., 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)

Gains of business or Profession” or “ Income from other & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 7 (In ITA Nos. 149 to 151/Agra/2017) sources”. The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the case of the appellant which is enjoying registration u/s 12A. 3. Because the Ld. CIT(A) erred, both