HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

148A(d) & notice u/s 148 for initiating of reassessment proceedings 7 ITA No.251/Agr/2025 and 4 ors. were issued on assessee dated 31.03.2022 and order copy is placed as “Annexure C” of Paper Book. D. Further, during the course of reassessment proceedings, the AO made an enquiry from the Md. Irfan vide summons issued dated 26.03.2023 forming part of Supplementary paper

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

148A(d) & notice u/s 148 for initiating of reassessment proceedings 7 ITA No.251/Agr/2025 and 4 ors. were issued on assessee dated 31.03.2022 and order copy is placed as “Annexure C” of Paper Book. D. Further, during the course of reassessment proceedings, the AO made an enquiry from the Md. Irfan vide summons issued dated 26.03.2023 forming part of Supplementary paper

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

148A(d) & notice u/s 148 for initiating of reassessment proceedings\nwere issued on assessee dated 31.03.2022 and order copy is placed as\n“Annexure C\" of Paper Book.\nD. Further, during the course of reassessment proceedings, the AO made an\nenquiry from the Md. Irfan vide summons issued dated 26.03.2023\nforming part of Supplementary paper Book at page 1

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

148A(d) & notice u/s 148 for initiating of reassessment proceedings\nwere issued on assessee dated 31.03.2022 and order copy is placed as\n“Annexure C\" of Paper Book.\nD. Further, during the course of reassessment proceedings, the AO made an\nenquiry from the Md. Irfan vide summons issued dated 26.03.2023\nforming part of Supplementary paper Book at page 1

ANJU AGARWAL,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(1), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

148A(d) of the Act dated 27-3-2023. Accordingly, notice under Section 148 of the Act stood issued to the Assessee on 27-3-2023 after taking prior approval under Section 151 of the Act from the competent authority. The reassessment stood completed under Section 147 r.w.s. 144B of the Act on 23-3- 2024 determining total income