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 of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These additions/ disallowances were made for want of furnishing of requisite

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 of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These additions/ disallowances were made for want of furnishing of requisite

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

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