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

section 56(2) (viib) of the Act. The AO noted that the actual total consideration for the said property was Rs. 4,71,04,002/-, while the Circle Rate for the same was Rs. 9,01,23,000/- and since the assessee had 1/3rd share in the property, the consideration paid by the Assessee

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

GARRISON ENGINEER (E/M), MAHARAJPUR vs. ITO.,(TDS), GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

2) is subject to the saving clause under Section 273B. Section 273B, which provides immunity from penalty if reasonable cause is established for such failure. In the instant case, the appellant assessee has contended that he was not afforded proper opportunity to make his submissions before the authorities below so as to demonstrate the reasonable cause for not filing

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

TDS on payment of Rs. 1,04,35,000/- was also outside the scope\nof issue under limited scrutiny.\nThe CBDT has issued instruction no. 15/2015 dated 29/12/2015 (CLPB 12 to\n14), 05/2016 dated 14/07/2016 (CLPB 14 to 15) and dated 30/11/2017 (CLPB-\n49) on limited scrutiny matters. The crux of the instructions is summarized as\nunder-\ni. The questionnaire

BABOO LAL NIMORIA,MATHURA vs. INCOME TAX OFFICER-3(1), MATHURA

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

2) and 142(1) were\nissued and served on the assessee. During assessment proceedings, AO\nobserved that assessee is a Civil Contractor working as Proprietor of Ajay\nConstruction. He observed that assessee has declared net profit of 3.07% of\nthe gross receipts and the gross receipt of Rs.3,15,19,362/- was received from\nHindustan Construction Company Ltd. (HCCL

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

section 68 of the I.T. Act, 1961 is hereby confirmed and the ground no. 1,2 and 6 are decided in negative and against the appellant.” 4.1. Similarly, the ld. CIT(A) also confirmed the disallowance of interest of Rs.2,40,000/- on the loan of Rs.71,08,000/- by observing in para no.5.1 and 5.2 as under

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

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 in the immediate preceding AYs 2015-16 and 2016-17, the assessee has declared the income under the provisions of section 44AD

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

The appeal of the assessee stands partly allowed

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) &

15% from leftover DOC of cold press) and Solvent Extraction (extract 7% from leftover of hot pressed expeller). The assessee used mix of above technologies in its processing plants and it was capable of extracting 97% to 99% of total oil content available in the mustard seeds. 2.3 Relying on post search enquiries as made by investigation wing

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

The appeal of the assessee stands partly allowed

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) &

15% from leftover DOC of cold press) and Solvent Extraction (extract 7% from leftover of hot pressed expeller). The assessee used mix of above technologies in its processing plants and it was capable of extracting 97% to 99% of total oil content available in the mustard seeds. 2.3 Relying on post search enquiries as made by investigation wing

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

The appeal of the assessee stands partly allowed

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) &

15% from leftover DOC of cold press) and Solvent Extraction (extract 7% from leftover of hot pressed expeller). The assessee used mix of above technologies in its processing plants and it was capable of extracting 97% to 99% of total oil content available in the mustard seeds. 2.3 Relying on post search enquiries as made by investigation wing

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

The appeal of the assessee stands partly allowed

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) &

15% from leftover DOC of cold press) and Solvent Extraction (extract 7% from leftover of hot pressed expeller). The assessee used mix of above technologies in its processing plants and it was capable of extracting 97% to 99% of total oil content available in the mustard seeds. 2.3 Relying on post search enquiries as made by investigation wing