MAA KAILADEVI OIL INDUSTRIES,MORENA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, GWALIOR
In the result, the appeal of filed by the assessee is allowed
ITA 329/AGR/2025[2016-17]Status: DisposedITAT Agra30 Oct 2025AY 2016-17
Bench: Shri Sunil Kumar Singh(Through Virtual Hearing) Maa Kailadevi Oil Industries, Vs. Pr. Cit, Bheem Nagar, Ater Road, Gwalior Porsa, Morena, Mp (Appellant) (Respondent) Pan:Aasfm4432G Assessee By : Shri Ramakant Gupta, Ca Revenue By: Shri Arun Kumar Yadav, Cit Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 30/10/2025
For Appellant: Shri Ramakant Gupta, CAFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263
condone the delay.
4. Brief facts of the case are that the assessee is engaged in the business of manufacturing and trading the mustard oil, mustard seeds, mustard cake, etc. The case of the assessee was reopened u/s 147 of the Act after recording reasons for belief wherein jurisdictional AO had treated the transaction amounting
