A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

gain arising from the transfer of a long-term capital asset ;] 2(42A) [“short-term capital asset” means a capital asset held by an assessee for not more than [thirty-six] months immediately preceding the date of its transfer :] 6[Provided that in the case of a share held in a company 7[or any other security listed

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

gain arising from the transfer of a long-term capital asset ;] 2(42A) [“short-term capital asset” means a capital asset held by an assessee for not more than [thirty-six] months immediately preceding the date of its transfer :] 6[Provided that in the case of a share held in a company 7[or any other security listed

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

gain arising from the transfer of a long-term capital asset ;] 2(42A) [“short-term capital asset” means a capital asset held by an assessee for not more than [thirty-six] months immediately preceding the date of its transfer :] 6[Provided that in the case of a share held in a company 7[or any other security listed

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

gain arising from the transfer of a long-term capital asset ;] 2(42A) [“short-term capital asset” means a capital asset held by an assessee for not more than [thirty-six] months immediately preceding the date of its transfer :] 6[Provided that in the case of a share held in a company 7[or any other security listed

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

gain arising from the transfer of a long-term capital asset ;] 2(42A) [“short-term capital asset” means a capital asset held by an assessee for not more than [thirty-six] months immediately preceding the date of its transfer :] 6[Provided that in the case of a share held in a company 7[or any other security listed

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

capital gain taking into consideration the 100% of sales consideration. 9-BECAUSE, upon the facts and in overall circumstances of the case the ld Commissioner of Income Tax (Appeals) NFAC was wrong and unjust in not allowing the benefit of section

USHA AGARWAL,AGRA vs. ITO 4(4), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

capital gain, whether it was long term or short term and which represents income that had escaped assessment. I.T.A No. 167/Agra/2018 5 It has further been submitted that the Hon’ble jurisdictional Allahabad High 6. Court, in the case of ‘Mahesh Kumar Gupta Vs CIT’, (supra) quashed the notice under section 148, which was issued on the basis of reasons

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

gains arising on account of transfer of any long term capital asset. (ii). The assessee within the period of one year before had purchased a capital asset or (iii). The assessee within the period of two years from the date of transfer of the capital asset the assessee purchases new asset or (iv). Within a period of three years, after

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

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused. 3. Coming to the sole substantive issue between the parties regarding correctness of assessment of short-term capital gains in assessee’s hands, we note that learned CIT(Appeals)’s detailed discussion to this effect

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

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

capital gain in view of the Karnataka High Court's decision referred to above. What Page 15 of 23 Tej Singh vs. ITO income is said to have been escaped does not find mention therein. Even assuming for the sake of argument, the income was liable to be taxed as short term gain unless there is any material before

RAGHUVENDRA KUMAR VARSHNEY,ALIGARH vs. I.T.O., WARD-1, ALIGARH

In the result appeal of the assessee stands allowed

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 2(42)A] by the assessee and therefore are not long term capital assets and consequently deduction u/s 54EC is not available to assessee. Total sale consideration from sale of 5 flats valuing at Rs. 36,00,000/- should be treated as business income and taxed accordingly. "Thus the receipt of Rs 36,00,000/- have escaped

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)

section 207 to 211. Because the appellant craves leave to add, modified, subtract any grounds (ii) of appeal at the time hearing. In appeal memo appellant has submitted the condonation of delay in the 2.5 column no 15, which is reproduced here under: LT.A No. 54/AGR/2021 4 "THE APPELLANT EARNED INCOME FROM CAPITAL GAINS IN MARCH 2018 THEREFORE THE ADVANCE

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

Capital gain = [(a-b)-c]=[(49,66,681 – 4,22,170)=45,44,511/- The assessee filed first appeal with ld. CIT(Appeals), but there was no compliance by the assessee to the notices issued by ld. CIT(A) during appellate proceedings, which led to dismissal of appeal by the ld. CIT(Appeals) ex-parte in limine without deciding

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)

section 55A was made and no DVO report was obtained/relied upon. 9. Because having regard to the facts and circumstances to the case for computing capital gains

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

section 44AB at column No.40 Increase in capital: The asseseee apart from professional income has earned Gain on sale of Akbara ZLand for Rs.1,045,27,370/- (Rs.1,05,87,500/- Rs. 1,60,130/-) rental income which has been credited in consolidated capital account and hence has increased capital. The assessee drawas your kind attention towards capital gain shown

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

In the result, the appeal of the assessee is dismissed

9 of 2014 w.e.f. 01.01.2015 and the relevant amendment in sub-section (3)\nto Section 105reads as under:\n(3) The provisions of this Act relating to the determination of compensation in accord\nacne with the First Schedule, rehabilitation and resettlement in accordance with the\nSecond Schedule and infrastructure amenities in accordance with the Third\nSchedule shall apply

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

HARI SINGH,MATHURA vs. ITO WARD-3(2), MATHURA

In the result, the appeal of the assessee for statistical purposes treated as

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

section 54C estimated capital gain at Rs.231454-00. Aggrieved with the order passed by the A.O appeal before the Ld CIT(A) was moved and it was argued that a new house was under construction in u/s assessment year 2009-10 in which an Amount more than Rupees 231454-00 has been invested and Approx of Rs 325000-00 was invested

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

section 36(1)(iii) of the Income-Tax Act, 1961 since the unsecured loans were utilized for making investment in the partnership firm from where income in the form of interest and remuneration was earned and offered for tax in the income-tax return. 4. That on the facts and in the circumstances of the case