BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

house property, which was admittedly not based on any incriminating material found during the course of search proceedings conducted u/s. 132 of the Act in respect of the completed and unabated assessment for A.Y. 2013-14 to 2017-18. Assessee also referred the order dated 3 | P a g e ITA Nos. 377, 378, 379 & 380/Agr/2025 24.4.2023 passed

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

house property, which was admittedly not based on any incriminating material found during the course of search proceedings conducted u/s. 132 of the Act in respect of the completed and unabated assessment for A.Y. 2013-14 to 2017-18. Assessee also referred the order dated 3 | P a g e ITA Nos. 377, 378, 379 & 380/Agr/2025 24.4.2023 passed

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

house property, which was admittedly not based on any incriminating material found during the course of search proceedings conducted u/s. 132 of the Act in respect of the completed and unabated assessment for A.Y. 2013-14 to 2017-18. Assessee also referred the order dated 3 | P a g e ITA Nos. 377, 378, 379 & 380/Agr/2025 24.4.2023 passed

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

45 of the Act to the extent invested in such purchase / construction. But the above exemption shall not be available where the assessee owns more than one residential house, other than the newly purchased constructed one, on the date of transfer and the income from such residential house, other than the one residential house owned on the date of transfer

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, 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)

45 of the Paper Book. 16. On the other hand, Ld DR submitted that the assessee had willingly surrendered the cash seized during the search. He opposed the submissions of the Ld AR on the issue of retraction, he submitted that it is only after thought since the return of income was filed after 2 years. In the retraction

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, 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)

45 of the Paper Book. 16. On the other hand, Ld DR submitted that the assessee had willingly surrendered the cash seized during the search. He opposed the submissions of the Ld AR on the issue of retraction, he submitted that it is only after thought since the return of income was filed after 2 years. In the retraction

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)

45 of the Paper Book. 16. On the other hand, Ld DR submitted that the assessee had willingly surrendered the cash seized during the search. He opposed the submissions of the Ld AR on the issue of retraction, he submitted that it is only after thought since the return of income was filed after 2 years. In the retraction

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

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

House No.15 and out of which, cash of Rs.\n42 lacs was seized. During the course of search at the residential premises on\n15.10.2014, the assessee had stated that cash, as found, from the residence to\nthe tune of Rs. 45.81 lacs was of different companies, in which, there is\nsubstantial cash in hand in the books of accounts

SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

house wife and also submitted copy of power of attorney dated 20.03.2012 and copy of sale deed of two immovable properties sold by Sh. Sugriv Singh on 07.11.2012 for Rs.10,50,000/- and Rs.4,45,000/-. It was submitted that the power of attorney was given by her husband to Shri Sugriv Singh to sell the immovable property