CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

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

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

charitable. Honourable Supreme Court in (page 66 of compilation) Queens Educational Society ( arising out of order of Uttrakhand High Court) ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 47 and Pine Grove International Charitable Trust ( arising out of order of Punjab & Haryana High Court) Para 24. The view of the Punjab and Haryana High Court has been followed by the Delhi

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

short 'Act') dated 22.03.2024 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 22.03.2024 was issued by the JAO. This issue is no longer in res- integra in view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated

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

short 'Act') dated 31.03.2022 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 31.03.2022 was issued by the JAO. This issue is no longer in res- integra it view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated

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

short 'Act') dated 26.03.2022 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 26.03.2022 was issued by the JAO. This issue is no longer in res- integra in view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated

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

short 'Act') dated 31.03.2022 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 31.03.2022 was issued by the JAO. This issue is no longer in res- integra it view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated

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

short 'Act') dated 27.03.2022 was passed by the JAO. It is also not in dispute that the notice u/s.148 of the Act dated 27.03.2022 was issued by the JAO. This issue is no longer in res-integra in view of the decision of Chennai Tribunal in the case of Loganathan Dhandapani vs. ACIT in ITA No. 2240/Chny/2024 for A.Y.2018-19 dated