SHRI RISHI KUMAR GUPTA,AGRA vs. CIT CIRCLE 1, AGRA

In the result, appeal of the assessee is allowed

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

73,578/- in his computation of income, a fact that is not disputed, Balance interest amounting to Rs.7,50,730/- was added by the Assessing Officer in the hands of the appellant as the appellant had not shown the rest of the interest income received in his computation of income. The appellant through various documents in form of Assessment Orders

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because

AJIT SINGH,SHIVPURI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, GWALIOR

In the result, assessee’s appeal ITA No 263/Agr/2025 is allowed

147 of the Act, accepting the returned income vide assessment order dated 22.12.2017. 3. Ld PCIT, while exercising revisional powers vested in him u/s. 263 of the Act, passed original revisional order dated 26.03.2020 and observed that assessee had taken advance of Rs. 77,73,275/- against the sale of land on behalf of asssessee’s sons Amir Singh & Shabeer