AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

TDS and advance tax at Rs.6,59,88,880/-. Thus the tax paid in advance was much more than payable as per normal provisions. However, there is short fall of advance tax as per the provisions of section 115JB. The tax payable as per the provisions of section 115JB worked out at Rs.7,48,02,970/- and the short fall

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

143 of the Act to ensure that such organization does not get benefit of tax exemption in the year in which it’s receipt from commercial activities exceeds the threshold whether or not the registration or approval granted or notification issued is cancelled, withdrawn or rescinded. In view of the above explanatory note, I find that the view

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

143 of the Act to ensure that such organization does not get benefit of tax exemption in the year in which it’s receipt from commercial activities exceeds the threshold whether or not the registration or approval granted or notification issued is cancelled, withdrawn or rescinded. In view of the above explanatory note, I find that the view

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

143 of the Act to ensure that such organization does not get benefit of tax exemption in the year in which it’s receipt from commercial activities exceeds the threshold whether or not the registration or approval granted or notification issued is cancelled, withdrawn or rescinded. In view of the above explanatory note, I find that the view

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

In the result, appeal is allowed for statistical purposes

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

TDS credits. Statutory notices under Sections 142(1) and 143(2) were issued. Subsequently, the assessee filed a revised return

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

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

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

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, notice under section 148 of the Act stood issued to the Assessee on 30-3-2021, which

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

143(3) of the Act on 19-12-2016 determining total income at Rs. 9,86,530. The Learned AO noted in the assessment order that as per information available, the assessee had purchased residential plot for Rs. 71 lakhs and seller has not provided his PAN to the assessee for complying the provisions of section

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

143(2) and 142(1) of the Act were issued and served on the assessee. After considering the submissions of the assessee, the Assessing Officer made several additions, including disallowance of commission paid, but tax not deducted to the extent of Rs.1,85,6,973/-. 3. Aggrieved, assessee preferred an appeal before learned CIT(A), Gurgaon. Learned CIT(A) partly

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2008-09]

143(3) was completed on 30.11.2010 at the assessed income of Rs.2,31,541/- after a 25% flat disallowance out of the expenses incurred on Diwali, Salary expense, Miscellaneous expense, and tour and travelling expenses. A notice under section 148 was issued on 19.03.2014 to the assessee in respect of two issues- one, the difference of Rs.3,61,123/- noticed

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

TDS. 9. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. 10. BECAUSE, the order appealed against is arbitrary, illegal, contrary to the facts, material on record, law and principles of natural justice. The ‘appellant’ reserves

SHRI RAM PRASAD SOCIAL FOUNDATION,BHIND vs. TIO WARD-2(1), GWALIOR

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2014-15

143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused. 3. We note at the outset that both the learned lower authorities have invoked section 40(a)(ia) disallowance in the assessee’s hands on the ground that it had not complied with the TDS

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

143(2) and 142(1) were issued and served on the assessee. The AO observed that assessee has declared gross receipts under the head 2 ‘rent’ for Rs.2,00,54,349/- and another receipts and declared net profit of Rs.4,94,875/-. The books of account were also audited under section 44AB of the Act. He further observed that

SH. VIRENDRA PAL TOMAR,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, for statistical purposes, the appeal is treated as allowed

Bench: Shri A. D. Jain

143(3) of the Act ought to have framed the assessment keeping in view the past history of the 'appellant'. Addition of Rs. 17,76,003/- as made by the learned 'AO' by estimating Profit @ 8% of Gross Receipt is highly excessive and needs to be reduced to minimum. 5. BECAUSE, the learned 'AO' was highly unjustified in making separate

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

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

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

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 90 of the Act. It was submitted

RISHAV SHELTERS P LTD,AGRA vs. JCIT RANGE-4 , AGRA

In the result, appeal of the assessee is partly allowed and that of the

TDS Certificate attached) Interest received from parties 1697371 3268385 Interest on Income Tax Refund 118418 TOTAL 350123948 200882855 EXPENDITURES: Cost of Construction 327228360.5 182890321.1 Personal Exp. 425807 400167 Administrative Exp. 616732.85 993965.65 Trade Tax deducted 6633121 3939925 Director Remuneration 672000 500600 Depreciation 496897 221314 TOTAL 336072918.3 188946292.7 NET PROFIT 14051029.67 11936562.3 M/s Rishav Shelters (P) Ltd Comparative Chart Assessment Year

RAJVEER SINGH YADAV CONTRACTOR,ETAWAH vs. ITO-2(2)(5), , ETAWAH

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

section 234B of the Act as the Income of the assessee is subjected to TDS. 5. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. , I.T.A No. 179/Agra/2018 3 6. BECAUSE, the order appealed against