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

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

63,751/- (388751 -25000) from Kalki Trading Company and the same had been duly offered to tax as business income in the return. The Assessee also furnished the copy of ledger account of Manohar Lal Pooran Chalnd Dall Mill and Bank Statement before the Learned JAO in response to the show cause notice issued under section 148A

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

reassessment shall be made by an Assessment Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub Section (1) of Section 153A of the Act or the assessment year referred to in Clause (b) of Sub Section 153B of the Act except the prior approval of the Joint Commissioner

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

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

reassessment of income of the other person would be in accordance with the provisions of section 153A and also relied upon the judgments of "Supreme Court" in the case that the block period proceedings u/s 153C of the Act has to be computed from the date of receipt of books of accounts or documents

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

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

63, Agra. Dwarkesh Colony, Mansi Road, Mathura PAN:ACEPG5728M (Appellant) (Respondent) Assessment Year: 2012-13 M/s. D.S. (India) Jewelmart P. Ltd., vs. DCIT, Central Circle, 2, Krishna Nagar, opposite Mehta Agra. Nursing Home, Mathura. PAN:AAECD0868L (Appellant) (Respondent) 2 Assessment Year: 2012-13 DCIT, Central Circle, vs. M/s. D.S. (India) Jewelmart P. Ltd., Agra. 2, Krishna Nagar, opposite Mehta Nursing

PARMANAND,AGRA vs. ITO, WARD, 2(1)(2), AGRA

In the result, assessee’s appeal is allowed

section 147/144B, despite the fact that the reasons recorded by Ld. AO are not in accordance with law." 4. Ld counsel for the assessee submitted that the first ground raised by the assessee deals with the preliminary legal issue and does not require any further facts to be gone into and goes to the root of the matter. Hence, prayed

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla

BIPIN BAU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

63,060/- for the year under consideration. Statutory notices u/s. 143(2) read with section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla

AVNINDRA MISHRA,MATHURA vs. ITO-1(3)(1), MATHURA

The appeal is allowed

Bench: Shri A. D. Jain

63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 iii. (All). ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of iv. 2004 (All. H.C.) ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. v. Bench No 219 of 2014 (All. H.C.) ‘Sanjay Kumar

ANITA YADAV,MATHURA vs. ITO -1(3)(1), MATHURA

The appeal is allowed

Bench: Shri A. D. Jain

63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 iii. (All). ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of iv. 2004 (All. H.C.) ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. v. Bench No 219 of 2014 (All. H.C.) ‘Sanjay Kumar