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

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

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

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singh

iv). The Assessing Officer also issued a specific query relating to transactions made with Md. Irfan and a reply was also submitted during the course of reassessment proceedings on this issue and thereafter, the speaking order was passed by the Assessing Officer with the approval of the Addll. Commissioner of Income Tax, Central Range, Kanpur, u/s 147/143(3) vide order

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

iv). The Assessing Officer also issued a specific query relating to transactions made with Md. Irfan and a reply was also submitted during the course of reassessment proceedings on this issue and thereafter, the speaking order was passed by the Assessing Officer with the approval of the Addll. Commissioner of Income Tax, Central Range, Kanpur, u/s 147/143(3) vide order

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

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

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

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

bogus in nature as the creditworthiness of the creditors was not proved. Thereafter, the assessment was completed at a total income of Rs. 17,02,25,505/- after making addition by holding the unsecured loans as unexplained cash credits u/s 68 of the Act. Against such order the assessee filed appeal before the ld. CIT(A) who vide impugned order