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 274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that the ld. AO had not specifically mentioned the offence committed by the assessee by striking off the irrelevant portion i.e. whether the assessee had concealed his particulars of income or had furnished inaccurate particulars of income. Now the short question that

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 274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that the ld. AO had not specifically mentioned the offence committed by the assessee by striking off the irrelevant portion i.e. whether the assessee had concealed his particulars of income or had furnished inaccurate particulars of income. Now the short question that

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 31.12.2016 by the Assessing Officer, Income Tax Officer, Ward-2(2)(5), Etawah (hereinafter referred to as „ld. AO‟). 2. At the outset, I find that there is a delay in filing of appeal by the Assessee before this Tribunal by 975 days. Considering

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

22,99,968 respectively under section 234B and 234C of Income Tax Act, 1961. 7. 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 confirming the action of the learned AO regarding initiation of provision of penalty u/s 271

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

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVHARE, ,GWALIOR vs. ITO.,-WARD-3(2), GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVHARE,GWALIOR vs. ITO.-WARD-3(2), GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

SH. NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

22- 11-2013 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable

LATE MOHMAD SHAHID TH. L/H. SHAHINA SHAHID,ALIGARH vs. ITO.WARD-1(2), , ALIGARH

Appeal stand dismissed in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.15/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.16/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14; Smc Bench) Late Mohmad Shahid Ito, Ward-1(2) बनाम/ (Through L/H Shahina Shahid) Aligarh 2, Court Of Wards Compound, Aligarh Vs. Up – 202 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aenps-9627-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Singh (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

22-12-2021 confirming Ld. AO’s assessment order dated 26-12-2016 as well as penalty u/s 271(1)(c) order dated 07-06-2017. 2. It emerges during the course of hearing that the appellant Smt. Shahina Shahid has claimed herself to be the legal representative of the deceased Late Shri Mohmad Shahid who is stated to have