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16 results for “TDS”+ Section 139(1)clear

Sorted by relevance

Mumbai1,003Delhi964Bangalore438Chennai390Kolkata310Jaipur237Ahmedabad202Pune192Hyderabad184Chandigarh165Cochin155Karnataka145Indore132Visakhapatnam77Raipur77Cuttack52Nagpur46Amritsar39Lucknow35Rajkot32Surat27Guwahati26Jodhpur21Agra16Patna16Dehradun11Allahabad10SC8Jabalpur5Panaji5Telangana5Kerala4Varanasi4Ranchi2Calcutta2

Key Topics

Section 143(3)34Section 37(1)22Addition to Income15Section 153A11Section 14511Section 142A11Bogus Purchases11Natural Justice11Section 1485TDS

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

TDS was deducted of Rs. 2,82,020/- in USA. The assessee is resident in India. The assessee filed its return of income within time allowed u/s. 139(1) wherein, the global income was disclosed and due credit of tax paid in USA was also deducted in view of the provisions of section

VEENA SINGH,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3), GWALIOR, GWALIOR

In the result, appeal is allowed for statistical purposes

5
Section 1544
Section 143(1)4
ITA 324/AGR/2025[2015-16]Status: DisposedITAT Agra29 Sept 2025AY 2015-16

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2015-16

Section 139(4)Section 142(1)Section 250Section 250(6)Section 253(3)Section 68

TDS of Rs.2,34,213/-. However, as the original return was filed belatedly under Section 139(4), the Assessing Officer observed that the revised return so filed was not acceptable. Further notice under Section 142(1

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

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

ITA 89/AGR/2025[2013]Status: DisposedITAT Agra04 Dec 2025

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

For Appellant: Shri Vipin Upadhyay, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 144BSection 147Section 148Section 148(1)

1,71,97,600/- d) Income from lottery / crossword puzzle in terms of section 194B based on the TDS return – Rs. 50,024 5. Since the aforesaid transactions were above the maximum amount not chargeable to tax, the Learned AO proceeded to reopen the assessment under section 147 of the Act after obtaining necessary approval of the competent authority. Accordingly

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 159/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 164/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX , AGRA

The appeal of the assessee stands partly allowed

ITA 114/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 113/AGR/2023[2013-14]Status: DisposedITAT Agra25 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 116/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 119/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 161/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 115/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 118/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 163/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

139(1) on 28-09-2013 admitting income of Rs.22.71 Crores. The return was initially processed u/s 143(1). Later on, this return was also accepted in scrutiny assessment proceedings u/s 143(3) vide order dated 29-02-2016. The assessment order takes note of the fact that during the course of regular assessment proceedings, the assessee furnished books

PANKAJ SUJORIA,MANSAROVAR COLONY vs. ITO 1(1), GWL, GWALIOR

In the result, the appeal of the Assessee is allowed

ITA 323/AGR/2025[2011-12]Status: DisposedITAT Agra26 Nov 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Pankaj Sujoria, Vs. Ito, A-481, Mansarovar Ward-1(1), Colony, Shahpura, Gwalior Bhopal, Mp (Appellant) (Respondent) Pan: Arzps0280L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 139Section 144Section 147Section 148

1. The appeal in ITA No. 323/AGR/2025 for AY 2011-12, arises out of the order of the Jr. Commissioner of Income Tax (Appeals)-1, Mumbai [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 03.01.2025 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

ITA 154/AGR/2016[2008-09]Status: DisposedITAT Agra16 May 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

Section 194CSection 263Section 40Section 40a

1-12). 5. On the first issue, the Tribunal has held (page 10, para 6 of the order) as follows: “We hold that the impugned payments of Rs. 86,65,626/- on account of labour and transportation was not made to contractors and therefore provision of section 194C of the Act were not violated by the assessee. There was therefore