A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

55 property held under banami. We are reproducing herein below Section 2 and 4 of the benami Act which are to the following effect: “[Definitions. 2. In this Act, unless the context otherwise requires,— (1) "Adjudicating Authority" means the Adjudicating Authority appointed under section 7; (2) "Administrator" means an Income-tax Officer as defined in clause (25) of section

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

55 property held under banami. We are reproducing herein below Section 2 and 4 of the benami Act which are to the following effect: “[Definitions. 2. In this Act, unless the context otherwise requires,— (1) "Adjudicating Authority" means the Adjudicating Authority appointed under section 7; (2) "Administrator" means an Income-tax Officer as defined in clause (25) of section

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

55 property held under banami. We are reproducing herein below Section 2 and 4 of the benami Act which are to the following effect: “[Definitions. 2. In this Act, unless the context otherwise requires,— (1) "Adjudicating Authority" means the Adjudicating Authority appointed under section 7; (2) "Administrator" means an Income-tax Officer as defined in clause (25) of section

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Gains of business or Profession” or “ Income from other sources”. The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the case of the appellant which is enjoying registration u/s 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Gains of business or Profession” or “ Income from other sources”. The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the case of the appellant which is enjoying registration u/s 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Gains of business or Profession” or “ Income from other sources”. The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the case of the appellant which is enjoying registration u/s 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

55,530/-. Return was processed\nu/s. 143(1) of the Act. Thereafter, case was selected through CASS for limited\nscrutiny. Statutory notices u/s. 143(2) and 142(1) of the Act were issued and\nserved upon the assessee. However, assessee did not respond even to the\nfinal show cause notices u/s. 144 of the Act on various occasions. Learned\nAssessing

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

BAJWA RUBBER INDUSTRIES,AGRA vs. ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

PREM VEHICLES PVT. LTD. ,AGRA vs. J.A.O., WARD-2(1)(5), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S AMBICA SHEETGRAH PVT. LTD.,AGRA vs. CPC., BENGALURU/ A.O., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S ADVANCE GLASS WORKS ,FIROZABAD vs. DY.CIT, CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC.,/ ITO., WARD 1(1)(1),AGRA, AGRA

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

Capital Pvt. Ltd. vs. DCIT/ACIT -1(1) Udaygiri Bhaskar lane Gwalior M.P. Gwalior M.P. PAN: AADCR7430F (Appellant) (Respondent) Assessment year: 2018-19 M/s. B.P. Oils Mills Ltd. vs. J.O. Circle 2(1)(1) Maithan Agra U.P. Agra U.P. 282001 PAN: AAACB6524H (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.86&105/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Danvir