SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

credits, the break-up of Rs.91,09,669/- was furnished by the assessee during the assessment proceedings. Further, details of advance of Rs.5,00,000/- in two parts were also furnished, which are part of the assessment order. The assessee 2|Page basically submitted that he made cash deposits in the financial year 2011-12 in respect of the sale

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

unexplained credit after accepting the source of cash, from the PDS business. Therefore, invoking the provisions of section 68 of the Act to estimate profit on the source of cash which are already disallowed

KUSHAL VARSHNEY,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Kushal Varshney, Vs. Ito, 1/83, Naurangabad, Aligarh Ward-4(1)(3), Up 202001 Aligarh (Appellant) (Respondent) Pan:Aevpv0578H Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

unexplained cash credit. 6. Because the source of addition in capital account is fully explainable and hence the addition should have been deleted. 7. Because the Ld. CIT(Appeal) has erred both on facts and in law in partly confirming the addition of Rs.150000/- out of the expenses debited to profit and loss account. The disallowance

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

unexplained cash credit under section 68 of the I.T. Act, 1961 is hereby confirmed and the ground no. 1,2 and 6 are decided in negative and against the appellant.” 4.1. Similarly, the ld. CIT(A) also confirmed the disallowance

KAMLA ASSOCIATES,SHEOPUR vs. ACIT-3(1), GWALIOR

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

Bench: Shri M. Balaganeshkamla Associates, Vs. Acit, Pali Road, Sheopur, Circle-3(1), Mp Gwalior Mp (Appellant) (Respondent) Pan: Aaffk5366A Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

unexplained cash credit and added the same to the total income of the assessee. 4. We find that before the Learned CIT(A), the assessee had explained the complete facts of the case and had also furnished affidavits from 20 customers, duly confirming the payment of advance in cash to the assessee along with the ledger accounts of those respective

RAVINDER SINGH 402SAI DEEP APARTMENT 26-RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR ,GAWALIR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR, GWALIOR

In the result, both the assessee’s appeals

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

credits, there were debits, many of which were based on the description of the transaction appearing in the bank statement, which were also found to the first appellate authority to be made towards tile vendors. Learned CIT(Appeals), after considering various documents such as CTO registration certificate, purchase and sale bills etc., found assessee’s trading of tiles business

RAVINDER SINGH 402 SAI DEEP APARTMENT 29 RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR,GWALIOR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR , GWALIOR

In the result, both the assessee’s appeals

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

credits, there were debits, many of which were based on the description of the transaction appearing in the bank statement, which were also found to the first appellate authority to be made towards tile vendors. Learned CIT(Appeals), after considering various documents such as CTO registration certificate, purchase and sale bills etc., found assessee’s trading of tiles business

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s 148 of the act and issued notice on 30.03.2021 after obtaining\napproval from the competent authority u/s 151 of the Act. The assessee filed his\nreturn

VIMAL KUMAR,MAINPURI vs. INCOEM TAX OFFICER, WARD-4(2)(4), MAINPURI

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

Bench: Shri M. Balaganeshvimal Kumar, Vs. Income Tax Officer, Ramnagar, Halpur, Ward-4(2)(2), Agra, Up Agra (Appellant) (Respondent) Pan: Assessee By : Shri Harsh Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

credits, the same remains unexplained within the meaning of Section 69C of the Act. Accordingly, additional show-cause notice dated 1-3-2023 was issued to the assessee requesting to show-cause as to why the amount of Rs. 1,05,30,800 shown as total cash withdrawals should not be treated as unexplained expenditure under Section

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s 148 of the act and issued notice on 30.03.2021 after obtaining\napproval from the competent authority u/s 151 of the Act. The assessee filed his\nreturn

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s 148 of the act and issued notice on 30.03.2021 after obtaining\napproval from the competent authority u/s 151 of the Act. The assessee filed his\nreturn

GORAV FOOTWEAR,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE1(1)(1), AGRA/CIT(A), NFAC, DELHI, AGRA

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.503/Agr/2024 (िनधा"रणवष" / Assessment Year: 2012-13) Gorav Footwear Dcit Circle 1(1)(1) बनाम/ 6, Nath Complex, Agra Vs. Dhakran Crossing, Agra – 282 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aahfg-7549-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deependra Mohan (Ca)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-02-2025

unexplained cash credits in the bank account of the assessee. However, ultimately, Ld. AO has landed up in making disallowance

PUNEET KUMAR GUPTA,KAMLA NAGAR AGRA vs. DY. COMMISSIONER OF INCOME TAX, SANJAY PLACE AGRA

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalpuneet Kumar Gupta Vs. Dcit, D/579/4 , Kamla Nagar, Sanjay Palace Agra, Uttar Pradesh Uttar Pradesh 282005 282002 "ायीलेखासं./जीआइआरसं./Pan/Gir No:Abhpg4032A Appellant .. Respondent

unexplained cash credit amounting to Rs.82.21 crores had escaped assessment whereas the consequential assessment framed on 28.12.2018 ended up in making various disallowance

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

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

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

unexplained cash credits, unverifiable or non-genuine purchases or sale of goods or any material to meet the test of deduction of true and correct picture due to improper records. The mistakes or errors in the maintenance of the books and record in the case of the buyers or supplier of the appellant could not have resulted in the rejection

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

disallowance of exemption of Rs. 95,20,372 being the long term capital gain arising on transfer of shares Capital Trade Link Ltd. Under section 10(38) of I.T.Act, 1961. 5. 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 enhancing the income

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

unexplained cash credit Us Sec. 68 of the Act., therefore in view of the facts and in the circumstances, it may be held accordingly. 3 the AO is wholly unjustified in treating the Long-term Capital Gain earned by the appellant as bogus accommodation entry without making his own investigation and without verifying the alleged entry operator and / or such