A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

120 / ACIT, Circle-2, M/s Rakesh Shivhare& Nisha AAAAR3588D 24 Agr/ 2014 Aayakar Bhawan, City Mittal, C/o Rakesh Shivhare, 2005-06 to Center, Gwalior- Ganga Bishan ka Bada, 2009-10 474011 Duttapura, Morena Appellant by Shri Sunil Bajpai, CIT DR Respondent by Shri Sanjay Kumar, CA Date of Hearing 06.08.2019 Date of Pronouncement 19.08.2019 ITA 124 /Agr/2014 & Ors 2 ORDER

ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA

In the result, the appeal filed by revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)

section 145(3) of the Act to its case and estimation of its income at the enhanced figure of Rs. 3,79,05,714/-. 7.2 Having considered the appellant’s submission and examining the facts of the case, I find that the advances from customers shown by the appellant as on 31.03.2012 were all old balances and no part

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

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

120/- being the expenses incurred by the appellant on construction of road. The supporting evidence filed before the authorities below has arbitrarily been rejected. The addition may kindly be directed to be deleted. 12. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 1,68,947/- by holding the amount transferred

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

price of Rs. 1,06,22,000/-,having circle rate value of Rs.1,15,00,000/-. On account of sale of the residential house, a long term capital gain of Rs.91,95,570/- was accrued to the assessee after deduction of the cost of indexation. 2.1 The assessee had claimed exemption u/s. 54F, as the assessee had invested an amount