VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

House No.15 and out of which, cash of Rs. 42 lacs was seized. During the course of search at the residential premises on 15.10.2014, the assessee had stated that cash, as found, from the residence to the tune of Rs. 45.81 lacs was of different companies, in which, there is substantial cash in hand in the books of accounts

RAJ SINGH,MATHURA vs. ITO-3(3), MATHURA

In the result appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

153 Taxman 131 (All) 10. the Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order

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

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

153, may kindly be declared as invalid. 2. Because the La CITA) erred, both in law and on facts in holding that the appellant is engaged in commercial activities by virtue of section of the I.T. Act, as amended from 01.04.2009. Ld CIT(A) failed to appreciate that the appellant is carrying on non commercial activities and enjoying registration

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

153 Taxman 131 (All.)(APB-24-26)the Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment

SANJAY CHOBEY,JHANSI vs. ACIT CIRCLE-2(3)(1), JHANSI

In the result, appeal of the assessee is partly allowed

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2013-14 Vs. Acit, Circle –2(3)( 1), Dr. Sanjay Chobey, (Huf) Opp. Ware House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, Pan : Aahhd7844 Q Jhansi (Appellant) (Respondent)

House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, PAN : AAHHD7844 Q Jhansi (Appellant) (Respondent) Appellant by Shri P.K. Sahgal, Advocate And Shri Utsav Sahgal, C.A. Respondent by Shri Waseem Arshad, Sr. DR Date of Hearing 05.06.2018 Date of Pronouncement 02.07.2018 ORDER Per Dr. Mitha Lal Meena, A.M.: This appeal by the assessee is directed against the order