SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

business as contractor and also earning income under the head income from house property and business. But he had not filed

POONAM SAXENA,ALIGARH vs. ITO, WARD 4(1)(5), ALIGARH

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]

income from house property, business income in the shape of teaching tuitions to students and interest income during the year

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2012-13

house property, Remuneration and interest from Partnership firm and income from other sources. While framing reassessment order u/s 147 read with Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12,15,413/- claimed by the assessee as expenditure against income from other sources by invoking provision of Section

RATAN BEHARI AGARWAL,HATHRAS vs. ACIT 4(3)(1), ETAH

The appeal stand partly allowed

Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

income from salary, house property, business income and income from other sources. The Ld. CIT(A) confirmed the addition on the ground

RENU GOYAL,GWALIOR vs. JCIT- RANGE -2, GWALIOR

In the result, assessee’s appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

income from house property, business & profession, capital gain and income from other sources. She filed her return of income on 29.07.2011, declaring

RAJNI CHAUHAN,AGRA vs. DCIT CENTRE CIRCLE , AGRA

The appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.150/Agr/2024 (िनधा"रणवष" / Assessment Year: 2019-20) Smt. Rajni Chauhan Dcit – Central Circle बनाम/ Sec-47, Moti Katra Agra Vs. Agra 282003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aqwpr-3516-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepender Mohan (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain – Ld. Cit Dr सुनवाईकीतारीख/Date Of Hearing : 10-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

house property and Ld. AO proceeded to add the notional income as arising there-from. The assessee stated that no property was let out during the year. The assessee also pleaded for vacancy allowance. However, Ld. AO computed Annual Letting Value (ALV) @7% of investment barring one shop which was treated as self- occupied property. After granting statutory deduction

ASHOK KUMAR GUPTA,GWALIOR vs. ACIT, GWALIOR

Appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

income of Rs.4.84 Lacs against which the assessee incurred various expenses viz. car depreciation, car interest loan and bank commission. These expenses were related to business activities only and therefore, allowable to the assessee. The interest paid on house loan was allowable against house property

ACIT CIRCLE-2(1), GWALIOR vs. ASHOK KUMAR GUPTA, GWALIOR

Appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

income of Rs.4.84 Lacs against which the assessee incurred various expenses viz. car depreciation, car interest loan and bank commission. These expenses were related to business activities only and therefore, allowable to the assessee. The interest paid on house loan was allowable against house property

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

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

properties sold. (ix) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.22,92,683/-,on account of interest income, without appreciating the fact of the case that there is no base to calculate the interest income earned from installments taken on adhoc basis from scheme wise. (x) That, the Ld.CIT(A) has erred

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

income from salary, house property, business and other sources and had also submitted his return of income declaring total income

RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

house property of Rs. 1,59,600 and interest income of Rs.6,18,636. The assessee case was selected for scrutiny under CASS. The assessee has deposited SBN of Rs. 1,51,04,500 in her bank account maintained in Canara Bank having account number 0322101027093 which was nothing but the sale proceeds of silver bullion disclosed under

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

income from House Property, Business, Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

property on the basis of the valuation report. He should have considered the actual sale consideration or the stamp duty valuation, which is the fair market value. He prayed that the additions made by the tax authorities are excessive. 7. On the other hand, Learned DR supported the findings of the lower authorities. 8. Considered the rival submissions

ASST.CIT., CENTRAL CIRCLE, , AGRA vs. BIPIN BABU AGARWAL, MATHURA

The appeal stands dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

business activities in proprietorship concern namely M/s Parshant Silver Handicrafts. Assessment Proceedings 2.1 The assessee’s return of income was initially processed u/s 143(1). However, pursuant to search action on in the case of R.S. Bullion and Jewellers Group of cases at Mathura on 19-07-2018 which included the assessee, notice u/s 153A was issued to the assessee

AGRA INFRALAND DEVELOPERS PRIVATE LIMITED,AGRA vs. JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE RANGE CENTRAL, AGRA

The appeals stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

business income’ and finalized the assessment. Appellate Proceedings 4.1 The assessee raised various arguments to assail the impugned addition. It was stated that the assessee recognized revenue on the sale of project by following percentage completion of method of accounting which is recognized method of revenue recognition. It was contended that no incriminating documents was found from the possession