SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal, sustaining the addition made by the Assessing Officer.. 2(i). Brief facts state that the assessee is in the business of building construction. It filed its return of income

SH. VIRENDRA KUMAR JAIN,UTTAR PRADESH vs. INCOME TAX OFFICER, LALITPUR

In the result, appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal ex parte. 2. Brief facts state that the appellant-assessee, an individual, engaged in wholesale trading of food grains, pulses, and oilseeds under the name, M/s. Shri Vidhya Sagar Traders

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

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

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

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

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

SH. SRIDHAR PANDEY,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

250 (6) of the Income Tax Act 1961( hereinafter referred to as”Act”) dated 31.03.2012 pertaining to assessment year (A.Y) 2005-06 and 2002-03 respectively. 2. None appeared on behalf of the assessee nor any application filed seeking adjournment. Since it’s a very old appeal, filed in 2012,it was proceeded to be adjudicated exparte on the basis

SHRI SRIDHAR PANDEY S/O,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

250 (6) of the Income Tax Act 1961( hereinafter referred to as”Act”) dated 31.03.2012 pertaining to assessment year (A.Y) 2005-06 and 2002-03 respectively. 2. None appeared on behalf of the assessee nor any application filed seeking adjournment. Since it’s a very old appeal, filed in 2012,it was proceeded to be adjudicated exparte on the basis

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

purchased the property\nbut could not sale during the year under consideration.\n2. The case of the assessee was selected for scrutiny and specific issue relating to 'High liabilities\nin the form of 250 Loan creditors' was pointed out by Ld. AO which amounts to Rs. 17,02,25,505/-\n3. The assessee during the course of assessment proceedings filed

M/S DEEPRAJ HOSPITAL P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

purchased,/invested amounts made as discussed by the assessee, are complete and genuine. The objection of the assessee company are carefully considered which are examined in the light of information received as well as factual and legal aspect. I.T.A Nos. 41 & 40/Agra/2017 12 In the instant case, what was to be seen was on the prime-facie material, the sufficiency

M/S CHARAN SINGH ICE & STORAGE P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

Bench: Shri A. D. Jain

purchased,/invested amounts made as discussed by the assessee, are complete and genuine. The objection of the assessee company are carefully considered which are examined in the light of information received as well as factual and legal aspect. I.T.A Nos. 41 & 40/Agra/2017 12 In the instant case, what was to be seen was on the prime-facie material, the sufficiency

JITENDRA KUMAR AGARWAL HUF,AGRA vs. DCIT, CIRCLE - 2(1)(1), AGRA

In the result, assessee’s appeal is allowed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18, wherein learned CIT(A) has dismissed assessee’s first appeal. 2. Brief facts state that the assessee is a Hindu Undivided Family (HUF) engaged in the business of trading in silver and gold ornaments under the name and style/proprietorship