ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

properties in that area, there are costs associated with the implementation of that particular development scheme which is to be incurred by the authority and if the said costs are recouped from the property owners of that area, it will not make the authority a commercial enterprise existing for profits, even if some surplus is generated on that count

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

house, 4 Faile Place, Notice Served Private Limited 2nd Floor, Kolkata-700001 2 AprajitaVanijya 7A, Bentinck Street, Insufficient address, Private Limited Kolkata-700001 hence returned to sender Zigzag Vanijya 146/2, Old China Bazar, No mention floor 3 Private Limited Kolkata-700001 R/No. hence R. to sender 4 ShradhaVintrade 9/12, Lal Bazar, 2nd Floor, Insufficient address, Private Limited Kolkata-700001 hence

SUCHITRA TANDON,PRAYAGRAJ vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 2 ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee stands dismissed

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

36,970/-. The Assessing Officer completed the assessment and assessed the total income of the assessee at Rs.82,82,550/- after making an addition of Rs.68,45,580/- under the head I.T.A. No.10/Alld/2025 Assessment Year:2015-16 2 Long Term Capital Gain. The assessee had sold an open land during the assessment year under consideration and claimed exemption

AHMAD HUSSAIN KHAN,,MIRZAPUR vs. ITO,, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

house-hold expenses to the tune of Rs. 1,44,400/- , while the assessee spent Rs. 1,17,447/- on 5 Assessment Year: 2009-10 Mrs. Shaheen Khan Legal heir of LateMr.Ahmad Hussain Khan, Mirzapur studiesof his children. The AO observed that the assessee’s family comprised of self, wife and two children who are studying. The AO observed that