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

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

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

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

vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that amount of Rs 57.68,605/- debited by the bank but not found recorded in the books of account of the assessee. (vii) That

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

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

24,040/- and worked out long term capital gain/loss of (-) 2,72,271/- on sale of two plots of land as under. 1) Land 03/12/2018 Value u/s 50C 1129000 Sale Consideration Received 900000 Sale Consideration 900000 Less: Transfer Expenses 0 900000 Less: indexed Cost Cost 1238938 F.Y. 2004-05 500000/113*280 2 | P a g e 1238938 -338938 2) Plot

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

In the result, the both the appeals ITA No

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

vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from the start of activities or before the six month from the expiry of certificate, whichever was earlier. In instant case, assessee applied

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

In the result, the both the appeals ITA No

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

vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from the start of activities or before the six month from the expiry of certificate, whichever was earlier. In instant case, assessee applied