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

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

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

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

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

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

120/-. Subsequently, the case was selected for scrutiny under CASS. During the course of assessment proceedings, The Assessing Officer observed that the assessee has debited an amount of Rs.2,53,06,886/- to the profit and loss account towards the commission paid outside India, further observing that the assessee failed to deduct tax on the above payments

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

disallowed under section 36. 6. It is seen that in the various grounds taken by the assessee he is trying to argue case by filing evidences as is done during scrutiny assessments and not u/s143(1) under centralized computerized processing. In view of the procedures that exist for computerized processing, assessee is advised to first file a rectification application online

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

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

b) Bank Interest Rs 18,95,22,200 (c) Interest from Employees Rs 13,50,337 (d) Stamp Duty Rs 4,23,02,402 (e) Income from Path Kar Rs 5,54,96,955 (f) Income from sale of master plan Rs 23,51,704 (g) Parking stand charges Rs 1,53,83,520 (h) Penalties & Charges for road cutting

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

disallowed the claim of the assessee u/s. 54F. 3. Feeling aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A) and the ld. CIT(A) had confirmed the order passed by the Assessing Officer in paragraph No. 7 to 7.3, wherein it was held as under : 7. I have considered