SMT. NISHA KESHWANI,AGRA vs. DY. C.I.T., CENTRAL CIRCLE, AGRA

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

36,777/- u/s 69B as against section 69C for unaccounted investment of the assessee of construction of the house property

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

HARI SINGH,MATHURA vs. ITO WARD-3(2), MATHURA

In the result, the appeal of the assessee for statistical purposes treated as

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

section 54C estimated capital gain at Rs.231454-00. Aggrieved with the order passed by the A.O appeal before the Ld CIT(A) was moved and it was argued that a new house was under construction in u/s assessment year 2009-10 in which an Amount more than Rupees 231454-00 has been invested and Approx of Rs 325000-00 was invested

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]

house property, business income in the shape of teaching tuitions to students and interest income during the year under consideration. c) The assessee had received rental income of Rs. 57,000/- in cash and Tuition income of Rs.1,94,400/- in cash which was shown in her ITR. While explaining the cash deposit of Rs. 2,95,000/- was made

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

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

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

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

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

property which was not been approved for construction at the material time. 7.2 Though the provisions like section 54 of the Act gets beneficial interpretation, and as far as possible a beneficial provisions should be interpreted liberally however not to the extent that renders the intent of the provision redundant. The restrictions on the time within which the conditions

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

house was quashed. It was held by the Hon’ble High Court: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the ld. AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat ld. AO had no basis to reasonably entertain a belief that any part of income

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

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

property held under trust or from voluntary contributions and to ascertain whether in the case of the assessee the character of income falls under any one of the two categories envisaged in Sections 11(1)(a), (b), (c), and (d), the factual activities being carried out by the assessee is to be examined. The assessee is engaged in the activity

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Housing Pvt. Ltd. 12, 3rd Vs..ACIT-Circle 4(1), FL. Maruti Plaza, Sanjay Place, Agra. Agra. PAN No.AAECM5868P (Assessee) (Revenue) Assessee by Shri Shashank Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 11.10.2017 Date of Pronouncement 19.12.2017 ORDER PER, BENCH: All these appeals by the assessees involve a common legal issue and therefore, they are being

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

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)

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

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