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
ITA 181/AGR/2016[2011-12]Status: DisposedITAT Agra03 Feb 2026AY 2011-12
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
For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 145(3)Section 40Section 40A(3)
2) The payments made under the head grading, loading and unloading expenses were made for the first time and no confirmation with regard to receipt claimed to have been made to Shri Omkar has been furnished.
(3) The books of accounts have been maintained in a very tentative style and in the manner with which suits to the assessee, particularly
