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)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

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

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

56,27.767/- from the amount of Rs.42,24,51,350/- by ignoring the provisions of sec.13(8) and allowing exemption u/s 11(1 )(a) r.w. 11 (2) of the I.T. Act. (iii) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.10,16,129/-,on account of electricity expenses, by ignoring the facts brought

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

56,25,000 75,00,000 (viii) Anita Saxena 31,00,000 1,93,75,000 5,81,25,000 7,75,00,000 Total ITA 124 /Agr/2014 & Ors 6 5. After expiry of lock-in period of one year on 11.2.2006, shares held by AOPs were sold gradually starting from the A.Y. 2006-07 and onwards through the Recognized

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

56,25,000 75,00,000 (viii) Anita Saxena 31,00,000 1,93,75,000 5,81,25,000 7,75,00,000 Total ITA 124 /Agr/2014 & Ors 6 5. After expiry of lock-in period of one year on 11.2.2006, shares held by AOPs were sold gradually starting from the A.Y. 2006-07 and onwards through the Recognized

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

56,25,000 75,00,000 (viii) Anita Saxena 31,00,000 1,93,75,000 5,81,25,000 7,75,00,000 Total ITA 124 /Agr/2014 & Ors 6 5. After expiry of lock-in period of one year on 11.2.2006, shares held by AOPs were sold gradually starting from the A.Y. 2006-07 and onwards through the Recognized

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

56,25,000 75,00,000 (viii) Anita Saxena 31,00,000 1,93,75,000 5,81,25,000 7,75,00,000 Total ITA 124 /Agr/2014 & Ors 6 5. After expiry of lock-in period of one year on 11.2.2006, shares held by AOPs were sold gradually starting from the A.Y. 2006-07 and onwards through the Recognized

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

56,25,000 75,00,000 (viii) Anita Saxena 31,00,000 1,93,75,000 5,81,25,000 7,75,00,000 Total ITA 124 /Agr/2014 & Ors 6 5. After expiry of lock-in period of one year on 11.2.2006, shares held by AOPs were sold gradually starting from the A.Y. 2006-07 and onwards through the Recognized

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

56(2)(vii) of the 'Act' being on account of deeming fiction cannot be a valid foundation for levy of penalty under section 271(1)(c) of the 'Act, as such addition is purely notional and involves no element of concealment or furnishing of inaccurate particulars. 7. BECAUSE, the Ld. CIT(A) erred in sustaining penalty in respect of enhancement

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

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

disallowance because he was of the opinion that excessive payment has been made by the appellant to these persons. (ii) Payment to Dr. RavishankarDalmia- Dr. Dalmia is DM Cardiology and HOD of DMBIMR Heart Center. The gross receipts of this heart center in the financial year 2010-11 was Rs.2,39,60,000/- and the appellant has paid as salary

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

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

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

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

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed