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

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, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

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

72 of the order as under:- S.No. Date Particulars 1. 15.10.2014 Search was conducted in the residential premises of the assessee at 15 and 16A, Prabhu Nagar, Jaipur House, Agra. 2. 16.10.2014 Search concluded at residential premises of the assessee at 15, Prabhu Nagar, Jaipur House, Agra. 10 ITA No.337, 330, 336 & 338 &/Agr/2025 CO Nos.04, 03 & 05/Agr/2025

A.C.I.T.,CENTRAL CIRCLE, AGRA vs. M/S WELCOME COIR INDUSTRIES LTD.,, NEW DELHI

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

1. Unexplained deposit in account Rs. 23,15,000/- with Union Bank of India, Gwalior 2. Unexplained deposit in account Rs.1,72,35,000/- Rs.1,95,00,000/- with HDFC Bank Total Assessed Income Rs.1,95,00,000/- 5. The ld. CIT(A), by virtue of the impugned consolidated order, allowed all the appeals filed by the assessee

ANURAG MITTAL ,FIROZABAD vs. DCIT CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

72 ITD 97 (Special Bench) (c) K.M Bansal Vs CIT 195 ITR 247 (Allahabad) (d) PCIT Vs ITAT 88 taxman.com 644 (Del) (e) Presidency Talkies Ltd Vs ITO 25 ITR 447 (Mad.) 7. We have considered the rival submissions in the light of case laws relied upon by both the parties and order granting Approval dated 26.03.2015 passed under section

RAJESH LADHANI,FAIZABAD vs. DCIT CC , AGRA

In the result, all three appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)

72 ITD 97 (Special Bench) (c) K.M Bansal Vs CIT 195 ITR 247 (Allahabad) (d) PCIT Vs ITAT 88 taxman.com 644 (Del) (e) Presidency Talkies Ltd Vs ITO 25 ITR 447 (Mad.) 7. We have considered the rival submissions in the light of case laws relied upon by both the parties and order granting Approval dated 27.03.2015 passed under section