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,, 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

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

56(2)(vii)(b) against the assessee since sale\nconsideration was Rs.38.16 Lacs as against its stamp duty value of\nRs.94.11 Lacs. However, no such addition has been made by Ld. AO in\nthe assessment order. The whole sale consideration of Rs.94.11 Lacs\nhas been added u/s 69A which is not the basis of reopening the case of\nthe assessee

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty proceedings U/S 271(1)(c) of I.T. Act, 1961. That the appellate order dated 30th March, 2016 passed by the 7. learned CIT(A)-I, Agra is against the law and facts of the assessee’s case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty proceedings U/S 271(1)(c) of I.T. Act, 1961. That the appellate order dated 30th March, 2016 passed by the 7. learned CIT(A)-I, Agra is against the law and facts of the assessee’s case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

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

2 | P a g e 3. Whether under the facts and circumstances of the case the burden casted on the Assessee under Section 68 of the Act with respect to the amount received from the share broker M/s Deepak Securities has not been duly discharged by the Appellant? List the case for final hearing.” 4. Learned counsel for the assessee

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

56(2)(vii)(b) against the assessee since sale consideration was Rs.38.16 Lacs as against its stamp duty value of Rs.94.11 Lacs. However, no such addition has been made by Ld. AO in the assessment order. The whole sale consideration of Rs.94.11 Lacs has been added u/s 69A which is not the basis of reopening the case of the assessee

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

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

56 taxmann.com 390 (MP) has held as under:- “7. We have considered the rival contentions and we find that while according sanction, the Joint Commissioner, Income Tax has only recorded so “Yes, I am Satisfied”. In the case of Arjun Singh vs. Asstt. DIT (2000) 246 ITR 363 (MP), the same I.T.A No. 238/Agra/2018 8 & I.T.A No. 129/Agra/2018 question

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

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

56 taxmann.com 390 (MP) has held as under:- “7. We have considered the rival contentions and we find that while according sanction, the Joint Commissioner, Income Tax has only recorded so “Yes, I am Satisfied”. In the case of Arjun Singh vs. Asstt. DIT (2000) 246 ITR 363 (MP), the same I.T.A No. 238/Agra/2018 8 & I.T.A No. 129/Agra/2018 question

MAMMON CONCAST PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER, WARD-2(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 16.03.2024. 2. At the outset in this case, the ld. Counsel for the assessee submitted that the quantum appeal in this case has already been quashed vide order dated 12.02.2025 in ITA No.77/Del/2023. Hence, he submitted that the penalty does not survive