JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

127, The Institute of Chartered Accountants of India v. DGIT (Exemptions), [2013] 358 ITR 91/217 Taxman 152/35 taxmann.com 140 (Delhi) wherein it has been held that while construing the term business for the purpose of Section 2(15) of the Act the object and purpose of the Section must be kept in mind and a broad and extended

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such

SOURABH KUMAR SONI,ASHOKNAGAR (M.P) vs. ITO - ASHOKNAGAR, ASHOKNAGAR

In the result, the appeal of the assessee is partly allowed for

Bench: : Shri Ramit Kocharassessment Year: 2017-18

127 r.w.s 129 before transferring the jurisdiction of the assessee, which he didn't pass, making the proceedings void and bad in law. 6.That the Ld. AO and then after the CIT(A)erred in treating the entire income taxable under section 115BBE and wrongly charged tax @ 60 on the entire income even though the assessee has explained that

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

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

68-69 is a copy of permission of the Software Technology Parks of India, granted to the assessee, extending to the assessee, all facilities and privileges admissible under the STP Scheme for setting up a 100% Export Oriented Unit under the STP Scheme, at H-239, Madhav Nagar, Opposite A.G. Office, Laskar Gwalior-474002 (M.P.), in the State of Madhya

ANIL KUMAR AGARWAL,AGRA vs. DCIT 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Anil Kumar Agarwal, Vs. Dy. Cit, 44, R. S. Residency, Circle-2(1)(1), Dayal Bagh, Agra, Up Agra (Appellant) (Respondent) Pan: Aampa3335J Assessee By : Shri Rajni Kant Verma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

Section 68 of the Act and completed the assessment on 24-12-2018. 4. The Learned JCIT(A) on perusal of the bank statement of the assessee and the explanations offered by the assessee with regard to receipt of cash on sale of property in the sum of Rs. 2 lakhs reproduced the availability of Anil Kumar Agarwal cash

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)

section 153C of the Income Tax Act, 1961, therefore the assessment order is void ab-initio and liable to be quashed. 2. That the authorities below have erred in law and on facts in sustaining the addition of Rs.42,,00,000/- allegedly for unexplained cash found during the course of search ignoring the explanation of cash and its availability

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)

section 153C of the Income Tax Act, 1961, therefore the assessment order is void ab-initio and liable to be quashed. 2. That the authorities below have erred in law and on facts in sustaining the addition of Rs.42,,00,000/- allegedly for unexplained cash found during the course of search ignoring the explanation of cash and its availability

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)

section 153C of the Income Tax Act, 1961, therefore the assessment order is void ab-initio and liable to be quashed. 2. That the authorities below have erred in law and on facts in sustaining the addition of Rs.42,,00,000/- allegedly for unexplained cash found during the course of search ignoring the explanation of cash and its availability

AMBRISH SARIN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

In the result, appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 145(3) of the Act, pointing out discrepancies regarding details of sundry creditors and unsecured loan even though the case was selected for limited scrutiny where we find inconsistency in the view taken by the ld. CIT(A) on the identical fact covered by the CBDT instruction on limited scrutiny (APB, Pg. 2-3) and his order referred

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

127 of the\nIncome Tax Act was passed on 20.07.2015 and the earliest date on\nwhich, the AO could have received the documents seized during search\nconducted on 17.10.2014 in the case of company and, thus, the\n Assessment year 2016-17, would be an year of search in the case of\nappellant and, thus, the assessment for the Asstt

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

68, 61, State Bank of ITO (TDS), AAACS8577K 57 City Center, BPLS11822G 85,,76,77 India, Branch- Gwalior /Ag/2018 Raghaogarh, A.Y.2013-14 Guna 58- ITO (TDS), AAACS8577K 70 & 64 State Bank of 59 City Center, BPLS11718A /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Mayana, guna 60- ITO (TDS), AAACS8577K 69 & 65 State Bank of 61- City Center, BPLS11689G /Ag/2018 India, Branch- Gwalior Pagagra

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

68, 61, State Bank of ITO (TDS), AAACS8577K 57 City Center, BPLS11822G 85,,76,77 India, Branch- Gwalior /Ag/2018 Raghaogarh, A.Y.2013-14 Guna 58- ITO (TDS), AAACS8577K 70 & 64 State Bank of 59 City Center, BPLS11718A /Ag/2018 India, Branch- Gwalior A.Y.2013-14 Mayana, guna 60- ITO (TDS), AAACS8577K 69 & 65 State Bank of 61- City Center, BPLS11689G /Ag/2018 India, Branch- Gwalior Pagagra