SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

68 of the Act, Rs.2,35,096/- u/s 69 of the Act and Rs.2,42,933/- u/s 69C of the Act, were confirmed by the ld. CIT(Appeals), Ghaziabad vide order in Appeal No.48/2009-10/GZB-ALG, dated 21-02-2011. 7. The ld. Counsel for the assessee has contended that the penalty order dated 30.03.2012, as sustained

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

68 of the IT Act. The first appeal filed by the appellant assessee was dismissed by the ld CIT(A), vide impugned order dated 07.07.2025, against which this second appeal. 6. As regards the preliminary issue raised through the additional ground noted hereinabove, the approval granted by the ld PCIT-1-(Agra) in terms of section

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

292\" and\ngiven his finding at page 81 and 82 of the order, accordingly held that\nthe order passed u/s 143(3) is not sustainable, hence deleted the\naddition of Rs.11,03,17,000/-.\nk).\nWith regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds

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)

292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds

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)

292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds

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)

292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds