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

capital gains of Rs. 94,59,175/- thereon, proceeded to deny the exemption under Section 10(38) of the Act to the Assessee. Accordingly, notice under Section 148 of the Act dated 30-03-2021 was issued and served upon the Assessee. The Assessee filed her return of income on 29

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

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

section 2(14) of\nthe Act. The Learned AO however did not agree to the assessee's submissions\nand computed the long term capital gain at Rs 4,79,993/- as assessee's share\nis 1/11th on account of sale of above land after substituting the sale\nconsideration at Rs 60.20 lakhs and after giving deduction on account of\npurchase

GULAB SINGH,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Gulab Singh, Vs. Income Tax Officer, 50C, Ladamada Ward-1(1)(1), Bichpuri Sadar, Agra Agra (Appellant) (Respondent) Pan: Faeps1251N Assessee By : Shri Rajendra Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement 26/11/2025

section 2(14) of the Act. The Learned AO however did not agree to the assessee’s submissions and computed the long term capital gain at Rs 4,79,993/- as assessee’s share is 1/11th on account of sale of above land after substituting the sale consideration at Rs 60.20 lakhs and after giving deduction on account of purchase

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

In the result, the appeal is allowed

29,419/-\n3,82,355/-\n7.\nRebate & discount\n2,35,195/-\n58,799/-\n8.\nRent Expenses\n1,44,000/-\n36,000/-\n9.\nStaff Salaries Expense\n27,33,027/-\n6,83,256/-\nTotal\n6,14,81,388/-\n1,53,70,347/-\nLearned AR has referred order dated 17.03.2025 passed by Jaipur Bench of\nthe Tribunal in ITA No. 902/JPR/2024, Suchita Bhatia

BALDEV SINGH BHADORIYA,GWALIOR vs. ITO-3(2), GWALIOR

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Smt Kiran Lata Bhadoria, Vs. Income Tax Officer, Ward- L/H Of Late Shri Baldev 3(2), Singh Bhadoria, Gwalior Mig-20, Darpan Colony, 474005, Mp (Appellant) (Respondent) Pan: Ahopb3071D Assessee By : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

gains, income from other sources and income from business and profession. During the year under consideration, the Assessee has purchased an agricultural land measuring 5.874 hectares situated at village Baretha, Patwari, Halka 101, Vikaskhand-Morar on 12-08-2014. On perusal of the Smt Kiran Lata Bhadoria purchase deed, it was noticed that purchase consideration of the property has been

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

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 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 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

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 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 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT 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 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 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO.,WARD 2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

MRS. ARCHANA BHARGAVA,ALIGARH vs. J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S SR GLASS INDUSTRIES ,FIROZABAD vs. DY.CIT., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT, CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

PREM VEHICLES PVT. LTD. ,AGRA vs. J.A.O., WARD-2(1)(5), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir