SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. vs. CIT (1957) 31 ITR 28 (SC). In that judgment, it was noted that only a question of law can be referred for decision of the Court

ADARSH SINGH KUSHWAH,GWALIOR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1), GWALIOR , GWALIOR

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Adarsh Singh Kushwah, Deputy Commissioner Of Income Tansen Nagar, Hazira, Gwalior, Tax, Circle-3(1), Aaykar Bhawan, Madhya Pradesh-474002 Vs City Centre, Gwalior, Madhya Pradesh-474011 Pan-Ajvpk5450E Appellant Respondent

27,64,450/- 2. That, the order was passed by the Ld. Commissioner of Income Tax (Appeals)13.01.2025. 3. That, I decided to file the appeal before the Hon'ble Income Tax Appellate Tribunal and appeal was to be filed on or before 12.03.2025. A challan of Rs. 10,000/ - being necessary appeal filing fee was also deposited within time

SARMAN RAI,JHANSI vs. INCOME TAX OFFICER, WARD - 2(3)(3), JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13

section 69A of the I.T. Act, 1961 on mere presumption, surmises and conjectures without rejecting the explanation and the books of accounts maintained during the regular course of business by the appellant.” 5. Perused the records and heard the ld. Representative for the assessee and the learned Departmental Representative for the Revenue. 6. At the very outset, ld. Representative

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

delay is hereby condoned and the appeal is admitted for disposal on merits. 5. The assessee is a body corporate formed under U.P. Urban Planning and Development Act, 1973 (UPUPD Act, 1973). The object of the assessee as per UPUPD Act, 1973 is as follows: “The objects of the Authority shall be to promote and secure the development

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

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

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before us:- Neeta Agarwal “1. 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 confirming

DEEPAK KUMAR AGRAWAL S/O SHRI LATE RATAN LAL AGRAWAL,TIKAMGARH vs. ITO, TIKAMGARH

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Deepak Kumar Agrawal, Vs. Ito, Ward No. 12, Purani Tikamgarh Tehsil, New Housing Board, Mp (Appellant) (Respondent) Pan: Axapa3069L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 15,25,500/- on Deepak Kumar Agrawal account of cash deposits in the bank account

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

27- ITO (TDS), AAACS8577K 28, 37 & 38 State Bank of 29 City Center, JBPS07992F /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Maharajpur, laundi Road chhatpur 30- ITO (TDS), AAACS8577K 29,30,32 & 33 State Bank of 33 City Center, BPLS06413B /Ag/2018 India, Branch- Gwalior Laundi Mahoba Road Chattarpur 34- 50-56/Ag/2018 ITO (TDS), AAACS8577K State Bank of 40 City Center, BPLS11851A

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

27- ITO (TDS), AAACS8577K 28, 37 & 38 State Bank of 29 City Center, JBPS07992F /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Maharajpur, laundi Road chhatpur 30- ITO (TDS), AAACS8577K 29,30,32 & 33 State Bank of 33 City Center, BPLS06413B /Ag/2018 India, Branch- Gwalior Laundi Mahoba Road Chattarpur 34- 50-56/Ag/2018 ITO (TDS), AAACS8577K State Bank of 40 City Center, BPLS11851A

RAGHUVIR SINGH,GWALIOR vs. ASSESSING OFFICER , ITO GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

27, ITO, Jawahar Colony, Dabra, Gwalior Madhya Pradesh PAN :CCXPS1252H (Appellant) (Respondent) Assessee by Sh. Rajendra Sharma, Adv. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 03.02.2025 Date of pronouncement 03.02.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos. 204 & 205/Agr/2023 for assessment year 2011-12, arises against the Commissioner of Income

RAGHUVIR SINGH,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER ITO 1(3), GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

27, ITO, Jawahar Colony, Dabra, Gwalior Madhya Pradesh PAN :CCXPS1252H (Appellant) (Respondent) Assessee by Sh. Rajendra Sharma, Adv. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 03.02.2025 Date of pronouncement 03.02.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos. 204 & 205/Agr/2023 for assessment year 2011-12, arises against the Commissioner of Income