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

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

deposits in the bank accounts u/s 69. The disallowance is wholly illegal. The same may kindly be directed to be deleted. (14) .Because The CIT (Appeal) has erred in law and on facts in confirming the addition Rs 46,05,670/- in respect of non production of vouchers. The appellant has never denied the availability of vouchers in respect

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

deposited to\nthe tune of Rs.23.24 lakhs on 15.10.2014 and, thus, the cash as found is\ntotally explained.\n18\nITA No.337, 330, 336 & 338 &/Agr/2025\nCO Nos.04, 03 & 05/Agr/2025\nvi).\nThus, from the above said facts, it is very clear that nothing adverse\nwas stated both by the assessee and Accountant at different places, in as\nmuch as, whereas

SHREE BADSHAH YADAV CHARITABLE TRUST,MAINPURI vs. INCOME TAX OFFICER, WARD-4(2)(5), MAINPURI

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.573/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shree Badshah Yadav Income-Tax Officer, Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaots-3631-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 15-11-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 Of The Act On 28-10-2019. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.37 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Did Not Admit The Appeal For Want Of Condonation Of Delay Of 83 Days. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Stated That The Assessee Is In A Position To Substantiate Its Case On Merits & Accordingly, Prayed For Another

Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOTS-3631-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Anurag Sinha, Adv. – Ld. AR " थ"कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement