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

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

251. The direction as well as addition in wholly illegal which may kindly be directed to be deleted. 31. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.” “(1) Because Ld.CIT(A) has erred in law and on facts in holding the activities of the appellant as activity

SOURABH JAIN,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Saurabh Jain, Guna. 1, Near Sanjeevani Vs. Hospital Garha Colony, Guna, Madhaya Pradesh-473001 Pan-Bgjpj7915F (Appellant) (Respondent)

68,300/- in bank account no. 10180002441668 out of cash sale of god poshak/cloth of his branch as well as cash deposit into another Bank A/c no. 10180003356720 in HO books duly account but treated as unrecorded cash. 6. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred not dealt to the ground

HARSH SALUJA,MATHURA vs. ITO 3(2), MATHURA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

251(2) of the I.T. Act, and without allowing the reasonable opportunity of being heard, the addition made of Rs. 9,66,820/- by enhancement of income by the ld. CIT (A) is wrong, illegal and bad in law. 1.5 BECAUSE in any view, the ld. CIT (A) has grossly erred in making the above addition u/s 68

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

1. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action of the Ld. Assessing Officer in reopening the case of the appellant. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action

M/S NARESH KATARE, CONTRACTOR,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

In the result, appeals of the assessee is allowed

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

68 P&4 [2010]21 DTR 158. V. Dy. CIT Vs. Kalindi Rail Engg. Ltd. ITA No. 322 [Del of 2008] [2012] 21 Taxman.Com 24 (Del tribunal). VI. CIT V/s Iqubal Singh & Co. (2009) 180 Taxman 355 Punjab & Haryana. 5 ITA 53/Agra/2016 VII. ITAT Agra Bench, Agra in the cases of-  Hariyana Delhi Tpt Commission Agency Vs. ACIT