BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

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

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 260/Agr/2025 only are being narrated as under : 3. At the very outset, it is noted that both these appeals were filed

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

In the result, the appeal filed by the assessee is allowed

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41,98,630/-. Subsequently, this

ACIT, CIRCLE-2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

deduction without having any verification of the evidences placed on record by the assessee. Therefore, we set aside this issue to the file of the AO with a direction to make necessary verification of the claim, after examining the details and evidence filed by the assessee in this regard. The assessee is also directed to file all the necessary evidence

ACIT, CIRCLE 2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

deduction without having any verification of the evidences placed on record by the assessee. Therefore, we set aside this issue to the file of the AO with a direction to make necessary verification of the claim, after examining the details and evidence filed by the assessee in this regard. The assessee is also directed to file all the necessary evidence

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)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

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)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

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)

271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals

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

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

penalty\nproceedings u/s 271(1)(b) of the act would have no legs to stand at this stage.\nAccordingly, these appeals are allowed.\n7. In the result, the appeals of the assessee in ITA Nos. 367 to\n369/AGR/2025 are allowed and appeals of the assessee in ITA Nos. 388 to\n391/AGR/2025 are allowed for statistical purposes.\nOrder pronounced

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

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

penalty\nproceedings u/s 271(1)(b) of the act would have no legs to stand at this stage.\nAccordingly, these appeals are allowed.\n7. In the result, the appeals of the assessee in ITA Nos. 367 to\n369/AGR/2025 are allowed and appeals of the assessee in ITA Nos. 388 to\n391/AGR/2025 are allowed for statistical purposes.\nOrder pronounced

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

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

penalty\nproceedings u/s 271(1)(b) of the act would have no legs to stand at this stage.\nAccordingly, these appeals are allowed.\n7. In the result, the appeals of the assessee in ITA Nos. 367 to\n369/AGR/2025 are allowed and appeals of the assessee in ITA Nos. 388 to\n391/AGR/2025 are allowed for statistical purposes.\nOrder pronounced

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

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

u/s 69A in respect of credits in the bank account in the\nsum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of\nRs. 2,50,000/-. These additions/ disallowances were made for want of furnishing\nof requisite evidences by the assessee before the Id AO. Before the Id CIT(A),\nthe assessee furnished additional

SATISH NARAYAN SHUKLA,PHAPHUND vs. INCOME TAX OFFICER, AURAIYA

In the result, appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

deduction u/s. 54 and 54F amounting to Rs.12,22,705/- made by the Assessing Officer vide order dated 28.03.2022, the Assessing Officer levied penalty amounting to Rs.2,51,878/- u/s. 271

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

deduction under section 80TTA of the Act and not taxable. 7. That the Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the AO without considering the facts and circumstances present in the case of the appellant and without acknowledging that the AD had passed the impugned assessment order without taking cognizance

SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 04.12.2019 by the Assessing Officer, ITO, Ward-3(2), Gwalior (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds of appeal :- “1. That the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in passing an ex parte

MR.AKSHAT DONERIA,GREATER NOIDA vs. ITO-4(1), AGRA

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

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

deduction of Rs. 66,809/- claimed by the appellant under chapter VI-A, though the related payment and source thereof were duly verifiable from the appellant saving bank account(s), which were available with the AO. 8) That the Ld. Authorities below have erred both in law and facts in charging interest under ss. 234A, 234B, 234C & 234D and initiating