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)

282 002 (Uttar Pradesh). (PAN : ABHPA0977A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Mirdual Pathak, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 04.12.2025 O R D E R CO Nos.04, 03 & 05/Agr/2025 PER S.RIFAURRAHMAN,AM: 1. The Revenue and assessee (Vishwambhar Dayal Agarwal) has filed the cross appeals against

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

282 002 (Uttar Pradesh).\n(PAN : ABHPA0977A)\n(APPELLANT)\nVS.\nACIT, Circle 2(1)(1),\nAgra.\n(RESPONDENT)\nASSESSEE BY : Shri Sudhir Sehgal, Advocate\nShri Mirdual Pathak, CA\nREVENUE BY : Shri Arun Kumar Yadav, CIT DR\nDate of Hearing : 15.10.2025\nDate of Order : 04.12.2025\nORDER\n3\nITA No.337, 330, 336 & 338 &/Agr/2025\nCO Nos.04, 03 & 05/Agr/2025\nPER S.RIFAURRAHMAN

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

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

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

house properties, is applicable from A.Y. 2020-21. Learned CIT(Appeals) has also affirmed the stand of the Assessing Officer regarding commercial character of second property No. 19/1, Tila Ajmeri, Ghati Mamu Bhanja, Agra. 8. This appeal has been preferred on the following grounds : “1-BECAUSE, upon the facts and in overall circumstances of the case, the appellant denies

MOHD ARIF,ETAWAH vs. INCOME TAX OFFICER, WARD 2(2)(5), ETWAH, ETAWAH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Mohd. Arif, Income Tax Officer, 68, Huiganj Pachraha, Etawah, Ward-2(2)(5), Income Tax Office, Etawah, Uttar Pradesh-206001 Vs Civil Lines, Etawah, Uttar Pradesh-207001 Pan-Anapa8542J Appellant Respondent

282 of the Act. Further, it is pertinent to mention here that the E-mail Id registered on the income tax portal was of the previous accountant of the Appellant who had already left, due to which the Order passed by the Ld CIT(A), NFAC, did not come to the notice of the Appellant. On 07.05.2025, the Consultant

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