DY CIT,CIRCLE-2(1), GWALIOR vs. SH SAURABH GAGH , MORENA
The appeals stand dismissed
ITA 365/AGR/2017[2009-10]Status: DisposedITAT Agra22 Apr 2025AY 2009-10
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2017 (िनधा"रणवष" / Assessment Year:2008-09) & 2. आयकरअपीलसं./ Ita No.365/Agr/2017 (िनधा"रणवष" / Assessment Year:2009-10) & 3. आयकरअपीलसं./ Ita No.366/Agr/2017 (िनधा"रणवष" / Assessment Year:2010-11) बनाम/ Dcit, Circle-2(1), Shri Saurabh Garg Gwalior. Tilak Road, Jiwaji Ganj, Morena. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acopg-5549-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr " थ"कीओरसे/Respondent By : Sh. Sanjay Kumar, Ca – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2008-09 To 2010-11 Having Common Issues Arises Out Of Separate Orders Of First Appellate Authority. First, We Take Up Appeal For Ay 2008-09 Wherein The Grievance Of The Revenue Is – (I) Disallowance U/S 14A; (Ii) Profit Earned From Out Of Books Investments; (Iii) Unexplained Gifts Of Shares. The Impugned Order Has Been Passed By Learned Commissioner Of Income Tax (Appeals), Gwalior [Cit(A)] On 05-06-2017 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) R.W.S. 153A
For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Sh. Sanjay Kumar, CA – Ld. AR
Section 132Section 143(3)Section 14ASection 56
disallowance u/s 14A; (ii) Profit earned from out of books investments; (iii) Unexplained gifts of shares. The impugned order has been
