Search: section 68

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

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

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)

Section 12ASection 145(3)Section 2(15)

364/- out of addition of Rs 20,28,52,965/- made by the Assessing Officer. The Ld. CIT(A) erroneously held that income is recognizable against receipts shown in the 'project development fund' a/c which are in respect of allotment money received during the year. The Ld.CIT(A) has erroneously confirmed the addition of entire receipts as income

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

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

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

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)

Section 12ASection 145(3)Section 2(15)

364/- out of addition of Rs 20,28,52,965/- made by the Assessing Officer. The Ld. CIT(A) erroneously held that income is recognizable against receipts shown in the 'project development fund' a/c which are in respect of allotment money received during the year. The Ld.CIT(A) has erroneously confirmed the addition of entire receipts as income

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

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

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

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)

Section 12ASection 145(3)Section 2(15)

364/- out of addition of Rs 20,28,52,965/- made by the Assessing Officer. The Ld. CIT(A) erroneously held that income is recognizable against receipts shown in the 'project development fund' a/c which are in respect of allotment money received during the year. The Ld.CIT(A) has erroneously confirmed the addition of entire receipts as income

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

In the result, appeal is allowed

ITA 372/AGR/2018[2015-16]Status: DisposedITAT Agra16 May 2019AY 2015-16

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(3)Section 145(3)Section 68

364/- 27.92 7.05 2014-15 4,98,74,984/- 1,19,68,733/- 24,29,239/- 00 24.00 4.87 2015-16 5,03,75,128 1,14,70,432/- 28,85,131/- 00 22.77 5.73 It is seen that rate applied by the authorities below is without any basis, as no case comparable to the case of the assessee

M/S SHIVHARE ASSOCIATES,GWALIOR vs. A.C.I.T., RANGE-1, GWALIOR

In the result, the appeals of the assessee are partly allowed

ITA 48/AGR/2015[2011-12]Status: DisposedITAT Agra16 May 2018AY 2011-12

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shivhare Associates, Jcit, Range-1, 44, Sindh Bihar, Nadi Gate, Vs. Gwalior Gwalior Pan Abbfs 6377 G

For Appellant: Shri K.C. Agarwal, AdvocateFor Respondent: Shri Waseem Arshad, Sr. DR And

Section 145(3)

section 145(3) of the Act.” Thereafter, he has collected information from the excise department and estimated the sales turnover on the basis of the information so collected and estimated the sales turnover as against the sales declared by the assessee and added the amount of the difference between the total sales turnover estimated

M/S SHIVHARE ASSOCIATES,GWALIOR vs. J.C.I.T., RANGE-1, GWALIOR

In the result, the appeals of the assessee are partly allowed

ITA 47/AGR/2015[2010-11]Status: DisposedITAT Agra16 May 2018AY 2010-11

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shivhare Associates, Jcit, Range-1, 44, Sindh Bihar, Nadi Gate, Vs. Gwalior Gwalior Pan Abbfs 6377 G

For Appellant: Shri K.C. Agarwal, AdvocateFor Respondent: Shri Waseem Arshad, Sr. DR And

Section 145(3)

section 145(3) of the Act.” Thereafter, he has collected information from the excise department and estimated the sales turnover on the basis of the information so collected and estimated the sales turnover as against the sales declared by the assessee and added the amount of the difference between the total sales turnover estimated