SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

2. Facts, for convenience, are being taken from ITA No. 118/Agra/2015, the assessee’s appeal for A.Y. 2008-09 against the CIT(A)’s order confirming penalty of Rs.98,000/- imposed on the assessee u/s 271(1)(c) of the IT Act. AIR information was received in respect of the assessee, as per which, cash deposits amounting to Rs.65

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

2. Facts, for convenience, are being taken from ITA No. 118/Agra/2015, the assessee’s appeal for A.Y. 2008-09 against the CIT(A)’s order confirming penalty of Rs.98,000/- imposed on the assessee u/s 271(1)(c) of the IT Act. AIR information was received in respect of the assessee, as per which, cash deposits amounting to Rs.6541003

A.C.I.T.-4(1), AGRA vs. M/S ROGER INDUSTRIES LTD., AGRA

In the result, the appeal is dismissed

271(1)(a)(i). If we find that language to be ambiguous or capable of more meanings than one, then we have to adopt that interpretation which favours the assessee, more particularly so because the provision relates to imposition of penalty." The Hon'ble Patna High Court in the case of ‘Tata Iron & Steel C. 17. Ltd. vs. Union

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

14. In the case of SPL's Siddharth Ltd. (Supra), before the Hon'ble Delhi High Court, the facts were that notice issued by the A.O u/s. 147 r.w.s 148 of the Act for re-opening the assessment for the A.Y. 2002-03 was set aside by the Tribunal on the ground that the requisite approval of Addl. Commissioner

POONAM GUPTA,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GWALIOR

Appeal of the assessee is allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2006-07

14,083 / on the ground of being not based on any incriminating Thaterial found during the course of search and. therefore, beyond the scope of the proceedings u/s 153A, has not attained finality? 2. Whether under the facts and circumstances of the case and in law the Tribunal has not acted perversely in reversing the order passed

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

penalty proceedings. The revised return has not been accepted. So, the issue ought to have been decided by the ld. CIT(A) on merit. For the purpose, the matter is now remitted to the ld. CIT(A). The ld. CIT(A) shall afford due and adequate opportunity of hearing to the assessee to support her case and then decide

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

iii) the AO has neither controverted to nor doubted the contents of statement on oath made by the individuals who had given cash to the appellant for medical treatment of his father from their explained sources yet, the AO has made addition of Rs. 13,00,000 solely on the basis of surmisen and conjectures and without any cogent reason

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) I.T.A No. 238/Agra/2018 5 & I.T.A No. 129/Agra/2018 ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur