ACIT CIRCLE-2(1), GWALIOR vs. ASHOK KUMAR GUPTA, GWALIOR

Appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

unexplained payments by the assessee, the source of which could not be explained by the assessee. All these sums aggregated to Rs.427.02 Lacs which were added to the income of the assessee considering the assessee’s statement as recorded u/s 132(4) during search. 2.2 The Ld. CIT(A), having considered assessee’s elaborate written submissions, rendered its finding

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

house from this statutory authorities. In view of the above the ground No. 1 of the revenue appeal is allowed for statistical purposes. 9. Apropos second ground the Ld. DR had drawn our attention to paragraph 5.2.3 of the CIT order wherein this issue was dealt. It was contended by the Ld. DR that the order

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

RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

house property of Rs. 1,59,600 and interest income of Rs.6,18,636. The assessee case was selected for scrutiny under CASS. The assessee has deposited SBN of Rs. 1,51,04,500 in her bank account maintained in Canara Bank having account number 0322101027093 which was nothing but the sale proceeds of silver bullion disclosed under

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh**

house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect

ABHAY BENARA,AGRA vs. INCOME TAX OFFICER, AGRA

In the result grounds raised by the assessee are allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2010-11 Sh. Abhay Benara Vs. Income Tax Officer, 1/205, Professor Colony, Hari Ward 1(1)(1), Parvat, Agra Agra Pan : Adlpb2007Q (Appellant) (Respondent) Assessee By Shri Ashish Jaiswal, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 20.02.2026 Order

house property and from other sources. The interest income consist of income from bank and income from money lending. The case was selected for scrutiny through CASS. Subsequently, notices u/s 143(2) and 142(1) of the Act were issued and served on the assessee. In response, AR of the assessee attended the proceedings from time to time and submitted

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

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

SUDHIR CHAUDHRY,MATHURA vs. DC/AC CIRCLE 1(3)(1),, MATHURA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

property, which did not materialize, and accordingly was returned to the assessee in A.Y. 2016-17. This cash was thereafter deposited in the bank account of the appellant. The statement was unambiguous and leaves no scope for alleging any inconsistency and banking thereon for making the addition. 12. While framing the assessment order, the Ld. AO has failed to bring

DEVEN CHAUDHRY,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(1), MATHURA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

property, which did not materialize, and accordingly was returned to the assessee in A.Y. 2016-17. This cash was thereafter deposited in the bank account of the appellant. The statement was unambiguous and leaves no scope for alleging any inconsistency and banking thereon for making the addition. 12. While framing the assessment order, the Ld. AO has failed to bring

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

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

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

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

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

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

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

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