Section 34(4) of the Income Tax Act

30 judgments on BharatTax turn on Section 34(4).

Judgments on Section 34(4)

Shri Tariq Ahmad Dar, Anantnag vs. Income Tax Officer Ward, Udhampur

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

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

Alkeshkumar Maganbhai Patel, Bharuch vs. Income Tax Officer (ITO), Ward 1(1) Bharuch, Bharuch

In the result, the Appeal of the Assessee is dismissed

ITA 292/SRT/2025[2017-18]Status: DisposedITAT Surat30 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Alkeshkumar Maganbhai Patel, Ito Ward 1(1), 30 Atmiya Nagar, Near Kgm Income Tax Office, Bharuch, Vidyalay Zadeshw Zadeshwar, Vs. Income-Tax Office, Hari Kunj, Bharuch-392011. Station Road, Bharuch-356069. Pan No. Bklpp 8435 L Appellant Respondent

For Appellant: None for the assesseeFor Respondent: Ms. Namita Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 69ASection 80T

Inbox Pictures Private Limited, Mumbai vs. DCIT, Circle-16 (1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3774/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: BEFORESHRI OM PRAKASH KANT (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: NoneFor Respondent: Shri R.A. Dhyani, (CIT DR)
Section 143(3)Section 250Section 37(1)Section 68Section 69A

Mangal Compusolution Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -1(1) 2(3)(1), Mumbai

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

ITA 5172/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Oct 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

For Appellant: Shri Akash Kumar (virtually present)For Respondent: Shri Surendra Mohan (SR. DR.)
Section 115BSection 143(1)Section 234ASection 250

Mahesh Katragadda, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the appeal filed by the assessee stands dismissed

ITA 659/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Sept 2025AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON'BLE (Judicial Member)

Section 132Section 143(2)Section 143(3)Section 2(14)Section 263Section 56(2)(x)

Saint Baba Fateh Singh Trust, Bathinda vs. Exemption Ward, Amritsar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/ASR/2024[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Vipul Arora, C. A
Section 10Section 10(23)(c)Section 143(3)Section 250

The Straw Board Manufacturing Company Limited, Bajwara, Hoshiarpur vs. Income Tax Officer Ward-1, Hoshiarpur

The appeal stand allowed

ITA 318/ASR/2024[2021-22]Status: DisposedITAT Amritsar21 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 318/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) The Straw Board Manufacturing Ito Company Ltd Ward 1 बनाम/ Vs. C/O Lala Shri Chunilal Free Hospital Hoshiarpur. Bajwara, Hoshiarpur – 146 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-5095-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sandeep Vijh (Ca) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 04-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Addl. / Joint Commissioner Of Income Tax (Appeals), Kolkata [Cit(A)] Dated 26-03-2024 In The Matter Of An Intimation Issued By Cpc U/S. 143(1) Of The Act On 22-11-2022 Proposing Certain Adjustment Of Rs.6.58 Lacs To The Returned Income Of The Assessee. The Ld. Cit(A) Confirmed Adjustment Of Rs.5.94 Lacs Against Which The Assessee Is In Further Appeal Before Us. Having

For Appellant: Sh. Sandeep Vijh (CA) –Ld.ARFor Respondent: Sh. Charan Dass (CIT) – Ld. Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 43B

Arcadia Trading Private Limited, Mumbai vs. ITO-12(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1960/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 May 2025AY 2018-19

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: DR. K. R. Subhash, (CIT-DR)For Respondent: Date of Hearing
Section 133(6)Section 147Section 148Section 148ASection 250Section 41(1)Section 68

L.G Kakadia Education & Charitable Trust, Mumbai vs. ITO Exemption Ward 4, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1914/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 May 2025AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm L. G. Kakadia Education & Ito Exemption Ward 1 (4) Charitable Trust

For Appellant: Shri. Manoj Chauhan (AccountsFor Respondent: Shri. Ram Krishn Kedia (SR. DR)
Section 11Section 12ASection 139Section 143(1)Section 154Section 250

DCIT, Central Circle, Agra vs. Agra Better Homes LLP, Agra

The appeal stand dismissed

ITA 276/AGR/2024[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 276/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) Dcit, Central Circle Agra Better Homes Llp बनाम/ Agra. 13B, Raj Apartment, Jasoria Enclave Vs. Agra-282001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aazfa-9657-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Shailender Shrivastava – Ld. Sr. Dr ""थ"कीओरसे/Respondent By : Sh. Deependra Mohan, Ca – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Kanpur-4 [Cit(A)] On 07-06-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 30-03-2022. The Ld. Sr. Dr Advanced Arguments & Supported The Assessment Order Whereas Ld. Ar Referred To The Findings Of Ld. Cit(A). Having Heard Rival Submission & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. 2. Upon Perusal Of Opening Paragraph Of Assessment Order, It Could Be Seen That The Case Was Reopened Pursuant To Receipt Of Certain Information From Investigation Wing That The Assessee Received Accommodation Entries From Shri Pradeep Kumar Jindal Group Of Entities.

For Appellant: Sh. Shailender Shrivastava – Ld. Sr. DRFor Respondent: Sh. Deependra Mohan, CA – Ld. AR
Section 143(3)Section 147Section 148Section 68

Aastitva Jain Family Trust, Ashoknagar vs. The Income Tax Officer CPC Bengaluru, CPC Bengaluru

The appeal stand allowed for statistical purposes

ITA 413/AGR/2024[2016-17]Status: DisposedITAT Agra23 Apr 2025AY 2016-17

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Subhash Jain (CA) – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 143(1)

ACIT 1, Gwalior vs. Pankaj Advertising Pvt Ltd, Gwalior

The appeal stand dismissed

ITA 29/AGR/2020[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.28/Agr/2020 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.29/Agr/2020 (िनधा"रणवष" / Assessment Year: 2013-14) Acit, Circle-1, M/S. Pankaj Advertising Pvt. Ltd. बनाम/ Gwalior. Parakh Home, Bachchraj Ka Bada, Vs. Sarafa Bazar, Lashkar, Gwalior. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-2597-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Shailender Shrivastava, - Ld. Sr. Dr ""थ"कीओरसे/Respondent By : Sh. Mahesh Agarwal, Ca – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2010-11 & 2013-14 Arise Out Of Separate Orders Of First Appellate Authority. First, We Take Up Appeal For Ay 2010-11 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Gwalior [Cit(A)] On 26- 11-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 28-03-2013. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. 2. In The Assessment Order, Ld. Ao Observed That There Was Difference In Sundry Creditor Balances For Rs.232.04 Lacs Which Is Tabulated On Page No.4 Of The Assessment Order. The Same Was Added To The Income

For Appellant: Sh. Shailender Shrivastava, - Ld. Sr. DRFor Respondent: Sh. Mahesh Agarwal, CA – Ld. AR
Section 143(3)Section 41(1)Section 68

ACIT Circle-1, Gwalior vs. Pankaj Advertising Pvt Ltd, Gwalior

The appeal stand dismissed

ITA 28/AGR/2020[2010-11]Status: DisposedITAT Agra23 Apr 2025AY 2010-11

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.28/Agr/2020 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.29/Agr/2020 (िनधा"रणवष" / Assessment Year: 2013-14) Acit, Circle-1, M/S. Pankaj Advertising Pvt. Ltd. बनाम/ Gwalior. Parakh Home, Bachchraj Ka Bada, Vs. Sarafa Bazar, Lashkar, Gwalior. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-2597-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Shailender Shrivastava, - Ld. Sr. Dr ""थ"कीओरसे/Respondent By : Sh. Mahesh Agarwal, Ca – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2010-11 & 2013-14 Arise Out Of Separate Orders Of First Appellate Authority. First, We Take Up Appeal For Ay 2010-11 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Gwalior [Cit(A)] On 26- 11-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 28-03-2013. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. 2. In The Assessment Order, Ld. Ao Observed That There Was Difference In Sundry Creditor Balances For Rs.232.04 Lacs Which Is Tabulated On Page No.4 Of The Assessment Order. The Same Was Added To The Income

For Appellant: Sh. Shailender Shrivastava, - Ld. Sr. DRFor Respondent: Sh. Mahesh Agarwal, CA – Ld. AR
Section 143(3)Section 41(1)Section 68

Sh. Sridhar Pandey, Auraiya vs. A.C.I.T.-2, Agra

The appeal stand partly allowed for statistical purposes

ITA 493/AGR/2012[2004-05]Status: DisposedITAT Agra23 Apr 2025AY 2004-05

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 153A

Malti Devi, Etawah vs. Assessing Officer 2 (2)(5) Etawah, Etawah

The appeal stand allowed for statistical purposes

ITA 563/AGR/2024[2013-14]Status: DisposedITAT Agra22 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.563/Agr/2024 (िनधा"रणवष" / Assessment Year:2013-14) Ms. Malti Devi Assessing Officer, बनाम/ 198, Civil Lines, 2(2)(5), Etawah. Vs. Etawah (Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aldpd-2771M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 19-11-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144B Of The Act On 15-09-2021. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.28.86 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Stated That The Assessee Is In A Position To Substantiate Its Case & Accordingly, Prayed For Another Opportunity Of Hearing Before Lower Authorities Which Has Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147

Smt. Sarita Jain Singhai, Ashok Nagar vs. ITO, Ashoknagar

The appeal stand allowed for statistical purposes as indicated upon conclusion of hearing

ITA 85/AGR/2021[2011-12]Status: DisposedITAT Agra22 Apr 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.85/Agr/2021 (िनधा"रणवष" / Assessment Year: 2011-12) Smt. Sarita Jain Singhai Income-Tax Officer, बनाम/ W/O Sanjeev Kumar Singhai Ashok Nagar(Mp) Sh Bhagat Singh Marg Vs. Sadar Bazar, Ashok Nagar (Mp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arlpj-2017-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Arises Out Of An Ex-Parte Order Passed By Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 23-07-2021 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 R.W.S. 147 Of The Act On 12-11-2018. In The Assessment Order, Ld. Ao Assessed Capital Gains Of Rs.12 Lacs. Though The Assessee Preferred Further Appeal, It Failed To Make Any Representation Therein & Accordingly, The Assessment Was Confirmed Against Which The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Prayed For Another Opportunity Of Hearing Before Lower Authorities Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 144

Rukmani Devi Jain, Agra vs. Pr.CIT.-1, Agra

The appeals stand allowed in terms of our above order

ITA 30/AGR/2021[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 29/Agr/2021 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.30/Agr/2021 (िनधा"रणवष" / Assessment Year: 2016-17) Smt. Rukmani Devi Jain Pr. Cit - 1 बनाम/ 37/396/17, Gopal Kunj Agra. Vs. Agra (Up)-282002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Anxpj-7557-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Deependra Mohan, Ca – Ld. Ar " थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of These Appeals, The Assessee Assails Revision Of Order U/S 263 For Assessment Years (Ay) 2015-16 & 2016-17. First, We Take Up Appeal For Ay 2015-16 Which Assail Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax-1, Agra (Pr.Cit) Vide Impugned Order Dated 22-03-2021 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 24-12-2017. Having Heard Rival Submissions & Upon Perusal Of Case Records, Our Adjudication Would Be As Under.

For Appellant: Sh. Deependra Mohan, CA – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 142(1)Section 143(3)Section 263Section 44A

Rukmani Devi Jain, Agra vs. Pr.CIT-1, Agra

The appeals stand allowed in terms of our above order

ITA 29/AGR/2021[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 29/Agr/2021 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.30/Agr/2021 (िनधा"रणवष" / Assessment Year: 2016-17) Smt. Rukmani Devi Jain Pr. Cit - 1 बनाम/ 37/396/17, Gopal Kunj Agra. Vs. Agra (Up)-282002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Anxpj-7557-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Deependra Mohan, Ca – Ld. Ar " थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of These Appeals, The Assessee Assails Revision Of Order U/S 263 For Assessment Years (Ay) 2015-16 & 2016-17. First, We Take Up Appeal For Ay 2015-16 Which Assail Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax-1, Agra (Pr.Cit) Vide Impugned Order Dated 22-03-2021 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 24-12-2017. Having Heard Rival Submissions & Upon Perusal Of Case Records, Our Adjudication Would Be As Under.

For Appellant: Sh. Deependra Mohan, CA – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 142(1)Section 143(3)Section 263Section 44A

Late (Mrs.) Mira Gautam, Kasganj vs. Income Tax Officer, Ward 3(3), Kasganj

The appeal stand allowed for statistical purposes

ITA 201/AGR/2024[2015-16]Status: DisposedITAT Agra28 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.201/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) Late Mrs. Meera Gautam Ito 3(3) (Through Mrs. Divyanshu Gautam) Kanganj बनाम/ C/O Pawan Gautam Vs. New Madhopuri, State Bank Colony, Kasganj 207 123 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ablpg-3886-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri Nitin Goyal & Amit Goyal – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28.03.2025

For Appellant: S/Shri Nitin Goyal & Amit Goyal – Ld. ARsFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 143(3)

Naveen Shivhare, Gwalior vs. ACIT-3, Gwalior

The appeals stand allowed for statistical purposes

ITA 184/AGR/2024[2010-11]Status: DisposedITAT Agra28 Mar 2025AY 2010-11

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.184/Agr/2024 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.185/Agr/2024 (िनधा"रणवष" / Assessment Year: 2011-12) Sh. Naveen Shivhare Acit-3 बनाम/ M-40, Gandhi Nagar Gwalior Vs. Mp 474 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28.03.2025

For Appellant: Shri Anurag Sinha (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)