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)

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

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re- computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk Haricharan Rathore management

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)

house / plot, holding entire allotment money as income is arbitrary and whimsical. The addition may kindly be directed to be deleted. 7. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.” 3. At the outset both the parties have mentioned, that the appeal for the assessment 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)

house / plot, holding entire allotment money as income is arbitrary and whimsical. The addition may kindly be directed to be deleted. 7. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.” 3. At the outset both the parties have mentioned, that the appeal for the assessment year

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)

house / plot, holding entire allotment money as income is arbitrary and whimsical. The addition may kindly be directed to be deleted. 7. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.” 3. At the outset both the parties have mentioned, that the appeal for the assessment year

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

house lab report of the company\nregarding mustard oil percentage, moisture etc. and deduction of amount\npayable was made by issuing debit notes. The data of claim notes was\nseized from Kheragarh and Corporate office at Sanjay Place. The data\nwas analyzed from working copy of server as seized from assessee's\noffice. The assessee made two types of purchases

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

house property and 16 | P a g e income from other sources. I do not find any restriction in such set off keeping in view the provisions of section 71, which reads as under : Set off of loss from one head against income from another. 71. (1) Where in respect of any assessment year the net result of the computation

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

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

3. Feeling aggrieved by the decision given by the ld. CIT(A), the Revenue is in appeal on ground No. 1 mentioned hereinabove. 4. It was the case of the ld. DR DR that the benefit of section 54F can be given to only such an assessee who had invested the long-term capital gain in construction of a house

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

property or of the unit holder, or of the shareholder as the case may be, and credit shall be given to him for the amount so ITA Nos. 195 & 196/Agr/2015 18 deducted in production of the certificate furnished under section 203 in the assessment made under this act for the assessment year for which such income is assessed. From

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

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

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

House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of Hearing 08.04.2021 Date of Pronouncement 17.05.2021 ORDER Per LALIET KUMAR J.M. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 2 S. NO 1 GROUNDS OF APPEALS 2-20 2 BACK GROUND FACTS 21-23 3

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

3. Because in any view of the case, the appellant having declared the interest on accrual basis in the returns filed for the earlier years deposited his tax liability on such interest income in different Assessment Years whose assessments have been completed under section 143(1) as under. A.Y. 2018-19 - Rs.32

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

section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla Bihar Colony, Mathura was self occupied property and remaining two houses No. 4, Kailash