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

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

10(38) of I.T.Act, 1961. 5. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in enhancing the income by of Rs. 2,38,009/- being unexplained expenditure u/s 69C on account of alleged notional commission @2.5% paid for arranging the accommodation entry. 6. That

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

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

38,99,338/- u/s. 69A of the Act as unexplained credits in his bank accounts and Rs.1,31,58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

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

38,99,338/- u/s. 69A of the Act as unexplained credits in his bank accounts and Rs.1,31,58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri Tej Singh had expired