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

capital gain is confirmed.” 6. The first appeal was accordingly dismissed by the first appellate authority. 7. This second appeal has been filed on the ground, in addition to others, that Ld. CIT(Appeals) erred in dismissing the appeal without properly considering the additional evidences filed during the first appellate proceedings, wrongly denying the benefit of section 54B

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

In the result, the appeal is allowed

section 54B, 54C, 54D, 54G, 54GA\n2. Large value sale of consideration of property in ITR is less than sale\nconsideration of property.\n3. Large cash deposits in savings bank account and assessee has also\ntransferred one or more property(ies) during the year\nOrder passed by A.O:-AO passed the order u/s 154 and made addition on the\nissue

PRAMOD KUMAR GOYAL,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3) GWALIOR, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

54B of the Act out of the long term capital gains, which arose on sale of agricultural land. The Assessing Officer further added an amount of Rs.1,00,000/- on account of disallowance of expenses debited in the profit and loss account for want of supportive documentary evidences. 3. Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals