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

1), Agra. 282003 (UP) PAN : AAUPA2351G (Appellant) (Respondent) Assessee by Sh. Rajesh Malhotra, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 19.05.2025 Date of pronouncement 20.06.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 01.05.2024 passed in Appeal No. NFAC/2014-15/10137403 by the Ld. Commissioner of Income

SH. KULDEEP SRIVASTAVA,MATHURA vs. I.T.O., WARD-3(2), MATHURA

Appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

250/- in the names of Kanhiyalal ‘s sons. Kanhiyalal, the assesse’s managing partner, disavowed all knowledge as to the capacity of the creditors to advance the said amounts and, in fact, he admitted that the creditors had no independent source of income and he could not explain the said cash credits. The assesse, however, contended that the creditors

YOGENDRA KUMAR GUPTA,GWALIOR vs. INCOME TAX OFFICER WARD 1(1) GWL, GWALIOR

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kocharassessment Year: 2017-18

1) from time to time during the course of assessment proceedings. The assessee is an individual. The Assessing Officer observed that the assessee has shown sale of property in the ITR for the assessment year 2017-18 for Rs.22,50,000/- and claimed benefit u/s. 48 amounting to Rs.30,10,778/-, showing net capital loss of Rs.7

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

1.\nThat the order passed by the National Faceless Appeal\nCentre dated 22.05.2024 is not in accordance with the provisions\nof section 250(6) of the Income Tax Act, same is liable to be set\naside.\n2.\nThat while sustaining the addition as made by the AO, the\nNFAC has not made any enquiry or verification as per power vested

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

1. Because having regard to the facts and circumstances of the case and in law, the impugned order passed under section 143(3) read with section 147 and sustained/enhanced by the Learned JCIT(Appeals) is bad in law and void ab initio; all additions and enhancement so made/confirmed are liable to be deleted. 2. Because having regard to the facts

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

250 of the Income Tax Act, 1961, herein after referred to as ‘the Act’, wherein Ld. CIT(A) has dismissed assessee’s first appeal against the intimation order dated 15.07.2020 passed u/s. 143(1) of the Act. 2. At the very outset, ld. AR has drawn the attention of the Bench towards assessee’s delay condonation application supported with affidavit

SARITA AGRAWAL,GWALIOR vs. ACIT, GWALIOR

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

Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent

capital gains is exempt from income-tax u/s 10(38). The assessee did not filed complete details before the AO, which led to additions been made in the hands of the assessee by the AO to the tune of Rs. 1,15,995/- as income from other sources. The assessee filed first appeal with ld. CIT(A). We have observed

GOVARDHAN SINGH,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

In the result, appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

1) of the Act and also filed the details of sale consideration of the immovable property sold. However, the transaction details, e.g., purchase/sale deed, supporting vouchers/ledgers, computation of income, calculation of capital gains on the sale of immovable property and details of the relevant bank statement, were not submitted before the revenue authorities. Learned Assessing Officer, accordingly treated the entire

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank. The assessee submitted before

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank. The assessee submitted before

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank. The assessee submitted before

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

250(6) of the Act and as such, order so made is otherwise too illegal, invalid and a vitiated order. WITHOUT PREJUDICE TO THE ABOVE BECAUSE, upon due consideration of facts and in the overall circumstances of the case ‘appellant’ denies its liability to be assessed in terms of Notice dated 30.03.2019 said to be issued under section

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

250 of the Income-tax Act, 1961 (hereinafter referred to as\n\"the Act\") for the assessment year 2016-17, wherein learned CIT(Appeals) has\ndismissed assessee's first appeal.\n2. Brief facts state that the assessee e-filed return of income on\n27.09.2016, declaring total income of Rs.21,55,530/-. Return was processed\nu/s. 143(1

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

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

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal, confirming the assessment order dated 29.09.2017 ITA No. 260 & 259/Agr/2025 passed u/s. 144/147 of the Act and also dismissed assessee’s first appeal, affirming the penalty order dated 19.03.2018 passed

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

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

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal, confirming the assessment order dated 29.09.2017 ITA No. 260 & 259/Agr/2025 passed u/s. 144/147 of the Act and also dismissed assessee’s first appeal, affirming the penalty order dated 19.03.2018 passed

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. INCOME TAX OFFICER, JHANSI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

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

250 of the Act for the assessment year 2020-21, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal. 2. Since the facts and issue involved in all these appeals are almost similar, these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. NATIONAL E ASSESSMENT CENTER, DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

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

250 of the Act for the assessment year 2020-21, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal. 2. Since the facts and issue involved in all these appeals are almost similar, these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts

SURENDRA KUMAR AGARWAL,JHANSI vs. ASSESSMENT UNIT, NEW DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

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

250 of the Act for the assessment year 2020-21, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal. 2. Since the facts and issue involved in all these appeals are almost similar, these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts

RAKESH DUBEY,KATRA MOHOLLA OLD BUS STAND ASHOKNAGAR vs. COMMISSIONER OF INCOME TAX APPEALS , NFAC DELHI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the learned first appellate authority has confirmed the additions made by the Assessing Officer and dismissed assessee’s first appeal. 2. Briefly stating, the facts are that the appellant/assessee is a non-filer. Based on the information available on assessment records, the Assessing Officer noticed that