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Sh. Dharmendra Kumar Varshney, Hathras V. A.C.I.T., Central Circle, Agra

ITA 378/AGR/2012

2006-2007

Pronouncement Date: -

Result: Revenue

Agra

Unexplained investmentSearch and seizure

133A153A

M/s Ginni Filaments Ltd., Mathura V. Addl.C.I.T., Range-3, Mathura

ITA 399/AGR/2011

2007-2008

Pronouncement Date: -

Result: Revenue

Agra

Principle of natural justiceRetrospective amendmentCorroborative evidencesSet aside

115JB

Asstt. C.I.T.-2, Agra V. Shri Hemant Anand, Agra

ITA 466/AGR/2011

2007-2008

Pronouncement Date: -

Result: Assessee

Agra

Capital assetGiftBusiness incomeShare purchase agreementMaximum Marginal RatePeriod of limitationAdvance rulingquestion of lawCost of acquisitionreasonable cause+7 More

143(3) 234B37(1)

A.C.I.T., Circle-2, Gwalior V. M/s Katyane Construction Pvt. Ltd., Bhind

ITA 474/AGR/2012

2009-2010

Pronouncement Date: -

Result: Assessee

Agra

Business expenditureCorroborative evidences

40A(3)145

Jt.CIT.- Range-2, Gwalior V. M/s Bhagwat Prasad Sharma, Gwalior

ITA 93/AGR/2010

2006-2007

Pronouncement Date: -

Result: Assessee

Agra

DepreciationOpportunity of being heardNon complianceAssessment recordRevised returnSet aside

43B40(b)142(1)68144139

Smt. Shakti Dargun, Agra V. I.T.O., Ward-2(4), Agra

ITA 64/AGR/2013

misc

Pronouncement Date: -

Result: Partly Allowed

Agra

Income from undisclosed sourcesShare purchase agreementSham transactionsRevised return

14768

I.T.O., Ward-1(4), Aligarh V. Shri Bal Kishan Gupta, Prop., Aligarh

ITA 116/AGR/2011

2007-2008

Pronouncement Date: -

Result: Assessee

Agra

TDS

40(a)(ia)194C

M/s Goswani Indu Bhushan Ji Ramayani, Mathura V. A.C.I.T.-1, Agra

ITA 397/AGR/2012

misc

Pronouncement Date: -

Result: Assessee

Agra

Charitable institutionOpportunity of being heardSet aside

80G12A12AA

M/s Santi Lal Agarwal & Sons, Mainpuri V. A.C.I.T., Central Circle, Agra

ITA 434/AGR/2012

2000-2001

Pronouncement Date: -

Result: Partly Allowed

Agra

Depreciation

143(3)133A153A37

I.T.O., Ward-1(2), Aligarh V. Smt. Meenakshi Devi, Aligarh

ITA 464/AGR/2011

1999-2000

Pronouncement Date: -

Result: Revenue

Agra

Reopening of assessmentDepreciationPrinciple of natural justiceCompetent authorityAssessment recordreason to believe

234B143(1)1471316814527148139

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A L GEHLOT

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Sh. Dharmendra Kumar Varshney, Hathras V. A.C.I.T., Central Circle, Agra

M/s Ginni Filaments Ltd., Mathura V. Addl.C.I.T., Range-3, Mathura

Asstt. C.I.T.-2, Agra V. Shri Hemant Anand, Agra

A.C.I.T., Circle-2, Gwalior V. M/s Katyane Construction Pvt. Ltd., Bhind

Jt.CIT.- Range-2, Gwalior V. M/s Bhagwat Prasad Sharma, Gwalior

Smt. Shakti Dargun, Agra V. I.T.O., Ward-2(4), Agra

I.T.O., Ward-1(4), Aligarh V. Shri Bal Kishan Gupta, Prop., Aligarh

M/s Goswani Indu Bhushan Ji Ramayani, Mathura V. A.C.I.T.-1, Agra

M/s Santi Lal Agarwal & Sons, Mainpuri V. A.C.I.T., Central Circle, Agra

I.T.O., Ward-1(2), Aligarh V. Smt. Meenakshi Devi, Aligarh