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 dismissing the appeal on the\nground that appellant failed to furnish any documentary evidence with\nregard to the expenses claimed by him, ought to have provided\nopportunity of hearing to the appellant to put forth

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

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

143(3B) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 07.04.2021 by the Assessing Officer, National e-Assessment Centre, Delhi Agra (hereinafter referred to as 'Id. AO'). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing

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

143(2) and 142(1) of the Act along with questionnaire were issued and served on the assessee. In response, the assessee submitted relevant information. The assessee is engaged in the business of processing of milk and manufacturing of milk products etc. The manufacturing plant of the assessee is located at Etah Road, Shikohabad, district Firozabad. The Assessing Officer during

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)

143(3B) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 07.04.2021 by the Assessing Officer, National e-Assessment Centre, Delhi Agra (hereinafter referred to as ‘ld. AO’). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing

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]

1. That the Ld. CIT (A)-1, Agra has erred in law and facts in deleting the addition of Rs.5,17,61,420/- because the applied percentage completion method in assessment order is correct as the "Project Completion Method" was not in existence before 01.04.2003. 2. That the decision of Ld. CIT (A)-1, Agra is not acceptable

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

143(3) of the Act on 20-3-2014. The M/s Shri Kaila Devi Ice & Cold Storage reasons given by the Learned AO for rejecting the books of accounts are as under :- 1) In the totally of the circumstances, the trading results of the assessee is not backed up with proper accounting of rental receipts as well as claim

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]

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 of account of the assessee by invoking the provisions of section 145(3) of the Act and considering the comparative profits by others

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

143(3) of the Act due to non compliance on the part of the assessee for various notices and summons issued, wherein the following additions were made:- a. Addition on account of sundry creditors at 40% on ad hoc basis due to non verification:- 11,90,27,242/- b. Disallowance of interest:- 99,69,661/- c. Disallowances of deprecation