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)

35 to page 40 of his order and following submissions were made:- a). Mr. Irfan has stated that he was doing the sale and purchase of Life Animals from Agriculturist and then selling the same to assessee concerned, which were then slaughtered by the assessee and ultimate export of frozen meat as stated during the course of proceedings for Asstt

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)

35 to page 40 of his order and following submissions were made:- a). Mr. Irfan has stated that he was doing the sale and purchase of Life Animals from Agriculturist and then selling the same to assessee concerned, which were then slaughtered by the assessee and ultimate export of frozen meat as stated during the course of proceedings for Asstt

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

section 263 of the I.T. Act. deserves to be quashed.\n6.\nThat any other relief or reliefs deemed fit in the facts and\ncircumstance of the case may be granted.\"\n5.\nAt the time of hearing, ld. AR of the assessee submitted as under:-\nA. The assessee is a limited company engaged in the manufacturing business\nof meat and meat

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

section 263 of the I.T. Act. deserves to be quashed.\n6.\nThat any other relief or reliefs deemed fit in the facts and\ncircumstance of the case may be granted.\"\n5. At the time of hearing, ld. AR of the assessee submitted as under:-\nA. The assessee is a limited company engaged in the manufacturing business\nof meat and meat

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

bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred in rejecting assessee

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

bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred in rejecting assessee

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

Section 147 r.w.s. 144B of the Act on 23-3- 2024 determining total income of the Assessee at Rs. 56,35,106/- after making an addition of Rs. 49,98,136/-, which stood upheld by the Learned NFAC. Anju Agarwal 4. At the outset, we find that the identical issue had been adjudicated by this Tribunal in Assessee

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