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)

1. Whether on facts and circumstances of the case and in law, the Ld. CIT(A)-IV, Kanpur has erred in deleting the addition of Rs. 90,95,46.485/- on account of bogus purchase of Raw Boneless Meat, without appreciating the fact that some of the suppliers of raw boneless meat, under verification u/s 133(6) of the Act, have

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)

1. Whether on facts and circumstances of the case and in law, the Ld. CIT(A)-IV, Kanpur has erred in deleting the addition of Rs. 90,95,46.485/- on account of bogus purchase of Raw Boneless Meat, without appreciating the fact that some of the suppliers of raw boneless meat, under verification u/s 133(6) of the Act, have

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

II, Agra has also given his findings in the cases of the trustees Sh. Vishnu Bhagwan Agarwal, Smt. Kusum Kumari, Sh. Ravindra Kumar, Sh. Radha Ballabh & Sh. D.K. Agarwal, Sh. Shital Prasad Jain that M/s Vishnu Bhagwan Family Trust, M/s Radha Trust, M/s Renu Agarwal Trust, M/s Shital Prasad Jain (P) Family Trust are bogus trusts and the income shown

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

bogus liability was created by the assessee and refund of allotment money of Rs.2,37,29,097/- was made in cash on a single day through unsigned voucher. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 18 (vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

II, Agra through Additional Commissioner of Income tax, Range-5, Firozabad for seeking approval to issue notice u/s 148 of Income tax Act, 1961.” 4. Per contra, the Ld. D.R ShriWaseemArshad, made a preliminary objection submitting that assessee since had not challenged the validity of notice under section 148 of the Act at any stage before the authorities below therefore

ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA

In the result, the appeal filed by revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)

bogus advances from customers the ld.CIT(A) deleted such addition by holding that the advances from customers shown by the 4 appellant as on 31.03.2012 were all old balances and no part of it was received during the impugned year and thus, he did not find any reason to support the action of the AO to add this amount

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

In the result, the appeal of the Revenue is dismissed

ii) their\ncreditworthiness; and (iii) genuineness of the transaction. The department's exercise starts\nonly when these three ingredients are established prima facie, by the assessee.\n12. The Hon'ble Calcutta High Court) in Shankar Industries v. CIT [1978] 114 ITR 689 has\nheld that the Assessee must prove identities of creditors, capacity of creditors to advance\nmoneys and genuineness

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