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)

234C for first, second and third quarter as there was no liability to pay advance tax as the capital gains arise in the month of March 2018. (i) Because the capital gains arise on the sale of asset in the month of March 2018 the interest under section

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

gain arising on transfer of shares Capital Trade Link Ltd. Under section 10(38) of I.T.Act, 1961. 5. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in enhancing the income by of Rs. 2,38,009/- being unexplained expenditure u/s 69C on account

NITESH AGARWAL,AGRA vs. INCOME TAX OFFICER-2(1)(3), AGRA

Bench: : Shri S. Rifaur Rahman, Accoutant Member Nitesh Agarwal Vs Income Tax 29/81, Lakshmi Palace, Officer-2(1) (3), Namakkimandi, Agra- Agra 282003 Pan No Abnpa2197G Appellant Respondent

Capital Gain of Rs.9,02,439 /- in Return of Income filed which was filed electronically. BECAUSE, in any case and in any view of the matter impugned addition and impugned assessment order is bad in law, illegal, unjustified, contrary to facts and law based upon incorrect assumption of facts and further without allowing adequate opportunity of hearing in violation

SH. SUNIL AGARWAL,JHANSI vs. I.T.O.-6(3), JHANSI

In the result, the appeal is allowed

Bench: Shri A. D. Jain

234C as per Notice of Demand dt.04.02.2015 is wrong, illegal & excessive.” 2. Apropos Ground No.1.1 and 1.2, the assessee claimed exemption under section 54F of the IT Act on sale of a residential house which was in a dilapidated condition and was not in a habitable state, i.e., in ruins (khandharnuma). The AO, however, denied the claim on the basis