ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

depreciation amounting to Rs.6784622 /- has already been disallowed by appellant and the depreciation as per Income Tax Act, 1961 was Chitavalasah

SHRI HARENDRA NATH GUPTA,FIROZABAD vs. P CIT CIRCLE-2, AGRA

In the result, the appeal of the assessee stands allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2012-13]

depreciation. On basis of this enquiry AO concluded that assessee was entitled to depreciation. Court came to the conclusion that

ASHOK KUMAR GUPTA,GWALIOR vs. ACIT, GWALIOR

Appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

depreciation, interest on housing loan, car loan and interest paid to two entities. The same aggregated to Rs.9.14 Lacs which

ACIT CIRCLE-2(1), GWALIOR vs. ASHOK KUMAR GUPTA, GWALIOR

Appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

depreciation, interest on housing loan, car loan and interest paid to two entities. The same aggregated to Rs.9.14 Lacs which

M/S RAJEEV KUMAR CONTRACTOR PVT.LTD.,FIROZABAD vs. ACIT., CIRCLE-2(2)(1), FIROZABAD

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

depreciation, directors’ salary etc. had been wrongly allowed after rejecting the books and estimation of net profits but also section

DY C.I.T.-3, MATHURA vs. M/S KOSHDA BUILDCON PVT. LTD., MATHURA

In the result, this appeal filed by the Revenue stands allowed for

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2014-15]

Depreciation 13,23,232/- viii. Finance charges (interest etc.) 4,08,98,375/- ix. Salary (Construction) 33,48,498/- Total

M/S SHRI KAILA DEVI ICE & COLD STORAGE,AGRA vs. I.T.O.-4(4), AGRA

In the result, the appeal of the assessee is partly allowed

Bench: Shri M. Balaganeshm/S Shri Kaila Devi Ice & Cold Vs. Income Tax Officer, Storage Ward-4(4), 19-20, Adesh Nagar, Sheetla Agra Road, Khandari, Agra. (Appellant) (Respondent) Pan: Aazfs2787H Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

Depreciation 16,70,771 14,72,377 13,03,180 11,51,574 Total 51,42,225 52,70,421 45,82,483 39,20,083 F Net Profit

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide

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

In the result, the appeal is allowed

Depreciation Expenses, Dress Expenses, Employee\nProvident Fund, Employee State insurance, Rebate & Discount, Rent\nExpenses, Staff Salaries Expenses.\n7. BECAUSE, the Ld. \"CIT(A)' before

SANTLAL INDUSTRIES LIMITED,MAINPURI vs. WARD 2(1)(2) AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

depreciation, made by the Assessing Officer vide assessment order dated 25.02.2021 passed u/s. 143(3) r.w.s. 143(3A) & 143(3B) of the Act. 2. This

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

depreciation and passed the assessment order u/s 143(3) of the Act on 30.12.2017 accordingly. 4. Aggrieved with the said

MOHD SAGIR,ALIGARH vs. ACIT CIRCLE 4(1)(1), ALIGARH

In the result, the appeal for the assessee is allowed for statistical purpose

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Depreciation of Rs.5,55,0000/- III. Cash deposits during the demonetization period Rs.2,07,00,000/- 4. Aggrieved with the said

MAHAMAYA BOORA UDYOG,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(2), AGRA, AGRA

The appeal stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.6/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Mahamaya Boora Udyog Ito Ward 2(1)(2) बनाम/ 15/469, Kali Bari Road Agra Vs. Noori Darwaja, Agra – 282 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaxfm-1475-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Gaurav Goyal (Ca) – Ld. Ar " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 12-02-2025

depreciation and partners’ remuneration at the rate of 1.76% for AY 2015-16 and 1.49% for AY 2016-17. However

SULTAN SINGH ,MATHURA vs. DCIT, CIRCLE 1(1)(1) AGRA, AGRA

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2015-16

depreciation, which is not a rectifiable issue since involving subjective appreciation of the entire facts, in light of T. S. Balaram

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

depreciation amount of\nRs. 11,775/-\n2\n08.11.2017\nBonus\nCash payment\n1,31,750\nPaid to various contractors for\npayment

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

depreciation amount of Rs. 11,775/- 2 08.11.2017 Bonus Cash payment 1,31,750 Paid to various contractors for payment

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

depreciation and the consideration of only a part of it by the Assessing Officer who did not go into the issue