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

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with 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

BIPIN BAU 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

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with 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

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

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with 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

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

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)

63,000/- being the surplus appearing in the & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 5 (In ITA Nos. 149 to 151/Agra/2017) 'ManyawarKashiramAwasYojna'. The authorities below failed to appreciate that the appellant, merely, functioned as nodal agency for completion of the work assigned by the State Government and that the unutilized amount was to be refunded to the State government

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)

63,000/- being the surplus appearing in the & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 5 (In ITA Nos. 149 to 151/Agra/2017) 'ManyawarKashiramAwasYojna'. The authorities below failed to appreciate that the appellant, merely, functioned as nodal agency for completion of the work assigned by the State Government and that the unutilized amount was to be refunded to the State government

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)

63,000/- being the surplus appearing in the & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 5 (In ITA Nos. 149 to 151/Agra/2017) 'ManyawarKashiramAwasYojna'. The authorities below failed to appreciate that the appellant, merely, functioned as nodal agency for completion of the work assigned by the State Government and that the unutilized amount was to be refunded to the State government

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

63 in Triveni Royal Farms, Village Artauni, Tehsil & District, Agra having Area of 1312.67 Sq. Metres for which sale consideration was disclosed at only Rs. 22,50,100/-, the minimum rate as per the Stamp Valuation Authority was Rs. 59,08,000/- Similarly, Plot No. 64 in Triveni Royal Farms, Village Artauni, Tehsil & District, Agra having Area

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

63 in Triveni Royal Farms, Village Artauni, Tehsil & District, Agra having Area of 1312.67 Sq. Metres for which sale consideration was disclosed at only Rs. 22,50,100/-, the minimum rate as per the Stamp Valuation Authority was Rs. 59,08,000/- Similarly, Plot No. 64 in Triveni Royal Farms, Village Artauni, Tehsil & District, Agra having Area

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)

property, measurement or any other evidence have been found and, thus, it is a dumb document. xiii). The Ld. CIT(A) has in a summary manner without going through our submissions has given a finding after discussing the facts of the case from page 65 and given the finding against the assessee on merits in para

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)

property, measurement or any other evidence have been found and, thus, it is a dumb document. xiii). The Ld. CIT(A) has in a summary manner without going through our submissions has given a finding after discussing the facts of the case from page 65 and given the finding against the assessee on merits in para

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)

property, measurement or any other evidence have been found and, thus, it is a dumb document. xiii). The Ld. CIT(A) has in a summary manner without going through our submissions has given a finding after discussing the facts of the case from page 65 and given the finding against the assessee on merits in para

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

property, measurement or any other\nevidence have been found and, thus, it is a dumb document.\nxiii). The Ld. CIT(A) has in a summary manner without going through our\nsubmissions has given a finding after discussing the facts of the case\nfrom page 65 and given the finding against the assessee on merits in\npara