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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

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)

business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Income Tax &Anr., (2011) 53 DTR (Del) 130. Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) &Ors., (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational

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, Ld. CIT(A) refused to interfere with the estimation of 8%. Finally, the business income

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

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

business of processing milk and manufacturing various milk products, including pasteurized milk, ghee, butter, and milk powder. The company operates a fully functional manufacturing facility located on Etah Road, Shikohabad, District Firozabad. For the assessment year under consideration, the appellant filed its return of income on 27.09.2013, declaring a total income of Rs. 1,07,22,700/- and the assessment

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

In the result, the appeal is allowed

Income is correctly offered for Tax\".\nTherefore, the issue of Expenses was not a subject matter of Scrutiny.\n4. BECAUSE, the Ld. CIT(A) was highly unjustified in confirming ad-hoc\ndisallowance of Rs.1,53,70,347/- ignoring the legal position that ad-hoc\ndisallowance has no approval in law.\n5. BECAUSE, while making and confirming the disallowance the\nauthorities

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

business income in the earlier assessment years all along. 5. The Revenue next seeks to buttress the point that the assessee had been wrongly allowed deduction of partnership remuneration and depreciation

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 was disallowed u/s 57(iii). The Ld. CIT(A) noted that these expenditure were not claimed u/s 57(iii). The assessee earned business income

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 was disallowed u/s 57(iii). The Ld. CIT(A) noted that these expenditure were not claimed u/s 57(iii). The assessee earned business income

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]

business and other sources. The assessee has filed return of income on 30.12.2017 declaring total income of Rs.18,46,500/-. The case was selected for scrutiny under CASS. Thereafter a notice u/s 143(2) was issued on 21.09.2018. The Assessing Officer noted that no compliance was made. Subsequently, the Assessing Officer issued statutory notice u/s 142(1) along-with questionnaire

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.

business premises of the assessee and during the course of survey various documents/loose sheets, laptop, hard disk (HD-1) were impounded. On the basis of the information contained in the impounded hard disk and comparing the same with the return of income filed by the assessee the assessment of the assessee for A.Y 2014- 15 was reopened by recording reasons

M/S UMA GLASS WORKS ,FIROZABAD 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.

business premises of the assessee and during the course of survey various documents/loose sheets, laptop, hard disk (HD-1) were impounded. On the basis of the information contained in the impounded hard disk and comparing the same with the return of income filed by the assessee the assessment of the assessee for A.Y 2014- 15 was reopened by recording reasons

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

business since last 1. severalyears. During the year under consideration immovable property bearing number 3/2D Khasra No.513 Mauja Lashkarpur, M.G. Road, Agra along with depreciable assets was sold through Sale Deed(Page No.82 to 98) Registered on 7.3.2018 (A.Y 2018-19) for a consideration of Rs.35,25,00,000/-. The breakup of sale consideration is as under:- Building Plant & Total

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 5,17,61,420/- Above mentioned expenses may not be allowed as the same is treated to be included in estimated cost of the project, no further revenue expenses (above expenses) may be allowed. 4. However, vide its reply dated

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]

income at Rs1,18,92,250/-. The case was selected for scrutiny under compulsory selection guidelines of CBDT and statutory notice u/s 143(2) was issued and served on the assessee. Notices u/s 142(1) and questionnaire was subsequently issued and served on the assessee. The Assessing Officer for the reasons stated in the assessment order rejected the books

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

business of running and operation of cold storage under the name and style of Shri Kaila Devi Ice and Cold Storage. The return of income for the assessment year 2011-12 was filed by the assessee firm on 29-09- 2011 declaring total income at Rs Nil. The case was selected for scrutiny. During the course of scrutiny assessment

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 order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this