ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PANKAJ AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

house property\" as per the provisions\nof section 22 of the IT Act, duly enjoying the benefit of deduction provided\nU/s. 24 of the Act.\n2. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in\ndirecting allowance of deduction of Rs. 1,88,57,399/- under sec. 54F of the\nIT Act against

SHRI BHAGCHAND JAIN,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,, JABALPUR

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

36, as under:- 1. The learned CIT (Appeals) has not appreciated that order has been passed by DCIT, Circle-1(1) by violating rule of natural justice. 1 | P a g e Bhag Chand Jain v. Dy. CIT 2. The learned Commissioner of Income Tax (Appeals) failed to appreciate that benefit of section 54C cannot given in parts

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

house property, income from capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

36,750/- made by AO is not correct as the assessee has invested the amount of sale proceed of Rs. 2,64,20,000/- within the period of 3 years from the date of sale of property. For the year under consideration AO has only to verify that the amount o investment which is to be deposited under section