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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

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

vi)Manoj Kumar & Sharmila Agarwal, Morena ITA 124 /Agr/2014 & Ors 19 9. That during the course of search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

9,236/- 2.2 The return was subsequently revised on 31.12.2024 within the time allowed under section 139(5), to correct certain omissions in the capital gain schedule. In the revised return, the assessee exercised the option under section 115BAC(1A), i.e., to be governed by the default new tax regime applicable from A.Y. 2024-25 as amended by the Finance

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)

CAPITAL GAINS IN MARCH 2018 THEREFORE THE ADVANCE TAX LIABILITY AROSE ONLY IN MARCH. THE RETURN WAS PROCESSED ON 17 MAY 2019 CHARGING INTEREST US 234C.THE APPELLANT INSTEAD OF FILING APPEAL PREFER TO FILE RECTIFICATION REQUEST AT CPC ON 9 JUNE 2019. THE RECTIFICATION ORDER RECEIVED ON EMAIL ON 21 FEB 2020 SEEN ON 2/3/2020. THE APPEAL FILED IS DELAYED

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

vi) Complete details of the asset shown as “building at Samad Road converted in hand and & construction of 35 flats under process”. The said building is valued at Rs.1,97,000/- only. Please intimate the total area of the property, covered area, number of floors, quality of construction, method adopted for valuation of the same etc. (vii) Complete details

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

Capital Gain do not take value of property as 4 | P a g e per Stamp Value Authority as the assessee claim that the value adopted for stamp valuation is not accepted.” In such circumstances, the said adjustment could not be made u/s 143(1)(a)(ii) of the Act. Ld. AR has referred order dated 26.02.2020 passed by Visakhapatnam

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 7 (In ITA Nos. 149 to 151/Agra/2017) 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 12A. 3. Because the Ld. CIT(A) erred, both

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 7 (In ITA Nos. 149 to 151/Agra/2017) 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 12A. 3. Because the Ld. CIT(A) erred, both

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 7 (In ITA Nos. 149 to 151/Agra/2017) 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 12A. 3. Because the Ld. CIT(A) erred, both

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

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

section 54 as well as non-handing over the possession pursuant to the directions of Hon’ble Karnataka High court. 5. Per contra, the ld. DR had vehemently opposed the contention of the ld. AR and the relief sought by the assessee and had submitted as under and has drawn our attention to the following aspect : 1

SURESH SINGH,ALIGARH vs. ITO WARD-1(1), ALIGARH

In the result, the appeal is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2009-10

capital gain and the benefit of indexed cost should be allowed.” 2. The assessee has filed an application for admission of additional grounds, which are as under : “1. Because the addition made by the Assessing Officer invoking provisions of Section 50C of the I.T Act and confirmed by Ld, CIT(A) is wrong, bad in law, unjustified and without jurisdiction

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

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

vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that amount of Rs 57.68,605/- debited by the bank but not found recorded in the books of account of the assessee. (vii) That