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)

70,000/-. vii). The assessee had duly recorded purchase transactions in the audited books of accounts. 35 ITA No.251/Agr/2025 and 4 ors. viii). The arrival of ‘live animals’ register have been seized, which proves the purchases made by us are authentic. ix). During the course of assessment proceedings for Asstt. Year 2018-19, Mr. Irfan in his statement recorded

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)

70,000/-. vii). The assessee had duly recorded purchase transactions in the audited books of accounts. 35 ITA No.251/Agr/2025 and 4 ors. viii). The arrival of ‘live animals’ register have been seized, which proves the purchases made by us are authentic. ix). During the course of assessment proceedings for Asstt. Year 2018-19, Mr. Irfan in his statement recorded

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

70,000/-.\nvii).\nThe assessee had duly recorded purchase transactions in\nthe audited books of accounts.\nviii). The arrival of 'live animals' register have been seized,\nwhich proves the purchases made by us are authentic.\nix). During the course of assessment proceedings for Asstt.\nYear 2018-19, Mr. Irfan in his statement recorded by the\nsame AO, has accepted

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

70,000/-.\nvii). The assessee had duly recorded purchase transactions in\nthe audited books of accounts.\nviii). The arrival of 'live animals' register have been seized,\nwhich proves the purchases made by us are authentic.\nix). During the course of assessment proceedings for Asstt.\nYear 2018-19, Mr. Irfan in his statement recorded by the\nsame AO, has accepted

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

70,000/- by this Tribunal, vide its order dated 30.06.2025 passed in M.A. No. 06/Agr/2019. The revenue’s appeal, thus, deserves to be disposed off on merit. 8. We notice that Ld. CIT(A) has deleted the said addition of Rs. 2,30,00,000/- on the ground that the appellant trust continues to enjoy the ITO-Exemption CIT (Exemption

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

70,000/- by this Tribunal, vide its order dated 30.06.2025 passed in M.A. No. 06/Agr/2019. The revenue’s appeal, thus, deserves to be disposed off on merit. 8. We notice that Ld. CIT(A) has deleted the said addition of Rs. 2,30,00,000/- on the ground that the appellant trust continues to enjoy the ITO-Exemption CIT (Exemption

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

bogus person. In fact the AO had conducted inquiries from him regarding the diary , which he had completely denied having anything to do with.Reading the contents of the diary as a whole and noting the fact that the diary was in the name of MrAlok Tiwari,theLd.CIT(A), we hold, has wrongly applied the presumption provided in section

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

bogus person. In fact the AO had conducted inquiries from him regarding the diary , which he had completely denied having anything to do with.Reading the contents of the diary as a whole and noting the fact that the diary was in the name of MrAlok Tiwari,theLd.CIT(A), we hold, has wrongly applied the presumption provided in section

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

In the result, the appeal of the Revenue is dismissed

70 CIT vs. Karaj Singh (Punjab & Haryana)\n2. [2024] 164 Taxmann.com 764 PCIT vs. Merrygold Gems (P.) Ltd. (Gujarat)\n3. [2022] 145 Taxmann.com 27 PCIT vs. Ambe Tradecorp (P.) Ltd. (Gujarat)\n4. [2022] 140 Taxmann.com 370 Rajhans Construction (P.) Ltd. vs. ACIT (ITAT, Surat)\n5. DCIT vs. Tripoli Management Pvt. Ltd. in ITA No. 05/AHD/2024 (ITAT Ahmedabad) order\ndated