SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

long term capital gain on sale of land in Profit and loss account, but no enquiry was made 9 | P a g e ITA No.56 & 57/Agr/2022 by the Assessing Officer with respect to the same nor were deeds of purchase and sale of the land available on record. The assessee was also noted to have sold a portion of “Land

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

long term capital gain on sale of land in Profit and loss account, but no enquiry was made 9 | P a g e ITA No.56 & 57/Agr/2022 by the Assessing Officer with respect to the same nor were deeds of purchase and sale of the land available on record. The assessee was also noted to have sold a portion of “Land

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. One of the ground raised before me is that the learned NFAC had mechanically confirmed the order of the ld AO without giving his independent findings

ANIL KUMAR YADAV LEGAL HEIR SMT. LONG SHREE ,MAINPURI vs. INCOME TAX OFFICER-4(2)(4), MAINPURI

Long Shree)\nबनाम /\nMainpuri\nMain Bazar, Karhal\nVs.\nMainpuri 205001\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPY-8480-E\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nअपीलार्थीकीओरसे / Appellant by: Shri Anurga Sinha (Advocate) – Ld. AR\nप्रत्यर्थीकीओरसे/Respondent by: Shri Shailendra Shrivastava - Ld. Sr. DR\nसुनवाईकीतारीख/Date of Hearing\n20-02-2025\nघोषणाकीतारीख / Date of Pronouncement\n28-03-2025\nआदेश / ORDER\nManoj Kumar Aggarwal