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

ABHILASHA CONSTRUCTION,JHANSI vs. JCIT RANGE-6 , JHANSI

In the result appeal filed by the assessee is allowed

capital gains had been erroneously computed. According to the CIT (A), since this was agreed to by the AO, the assessee cannot grudge that if ultimately the income would get enhanced, still he ought to be heard. This, once more, is without any reasoning. The assessee had filed the rectification application seeking relief. It was not a self-inculpatory application

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

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

Gains of business or Profession" or " Income from other sources". The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the facts and circumstances of the case of the appellant. 6. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition