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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

Section 145(3) of the Act and proceeded to estimate the net profit rate by taking the average of last two preceding years as declared by the assessee which is around 25% and worked out the profit as under:- Total bags unloaded 1,85,788/- Hire charges per bag of 50kg=Rs 70/-per bag Amount received for hire charges

RISHAV SHELTERS P LTD,AGRA vs. JCIT RANGE-4 , AGRA

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

16 Add: Depreciation debited to Profit 496897 221314 169185 148817 & Loss A/c 12732137.00 8889491.00 6842414.00 6585645.00 Add: Trade tax debited to profit & Loss account having no nexus with Trading results. 6633121 3939925 1531622 2273569 19365258.00 12829416.00 8374036.00 8859214.00 Percentage of Profit after adding 5.56 6.49 6.58 5.29 Depreciation and Trade Tax M/s Rishav Shelters (P) Ltd Comparative Chart Assessment Year

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

16 penalty proceedings under section 273 of the Act. The case of the assessee before us, however, is not on the ground of non recording of satisfaction, but is on the ground of absence of clear charge/default mentioned in the penalty notice. The assessee’s case is that on account of absence of a clear charge having been spelt

ABHILASHA CONSTRUCTION,JHANSI vs. JCIT RANGE-6 , JHANSI

In the result appeal filed by the assessee is allowed

Depreciation and deductions under section 40(b) of the Act even after application of profit rate. BECAUSE, the ‘appellant’ denies liability of interest 6. under section 234B of the ‘Act’. 7. BECAUSE, while making and sustaining the assessment the ‘AO’ and ‘CIT(A)’ has made various observations which are contrary to facts on records. ITA 314/Agr/2015 3 8. BECAUSE, assessment

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

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**

16. 17. We have heard the ld DR and perused the materials available on record. The ld AO during the course of scrutiny assessment proceedings, sought for details of payments made in cash in violation of provisions of Section 40A(3) of the Act. The assessee furnished the list of payments made in cash in a tabular form totaling

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)

16. 17. We have heard the ld DR and perused the materials available on record. The ld AO during the course of scrutiny assessment proceedings, sought for details of payments made in cash in violation of provisions of Section 40A(3) of the Act. The assessee furnished the list of payments made in cash in a tabular form totaling

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)” 10. Now, as per section 147 of the Act, the AO may assess or reassess any income escaping assessment, if he has reasons to believe such escapement

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

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

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)

Depreciable Assets 10,00,000 35,25,00,000| B1,17,40,000 3,97,60,000 Total I.T.A No. 54/AGR/2021 12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1, it is considered expedient to invite the kind 2 attention ofthe Hon'ble Bench to the sequence of events which are tabulated below of PBP Date

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation." 6. "Whether on the facts and in the circumstances of the case, the order of the Ld. CIT(A) is perverse to the facts." 7. "Any other ground that may be adduced at the time of hearing." 2. Brief facts of the case are that, the assessee is a Private Limited Company, registered under the provisions of The Companies

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

section 139(1) of the Act and 2 I.T.A No.313/Agra/2014 ASSESSMENT YEAR: 2010-11 the AO has further added an amount of Rs.7,05,147/- being the amount debited by the assessee on account of insurance keymen persons in the profit and loss account by observing that it is not being used for business purpose and disallowed

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.

16-09-2022 I.T.A.Nos.17 & 18/Agra/2021/A.Ys.2014-15 & 2015-16 11. The Ld. Counsel submits that the Hon’ble Jurisdictional High Court in the case of CIT Vs. Vam Resorts & Hotels (P) Ltd. (supra) held that when an appeal is pending before the Commissioner (Appeals), the exercise of jurisdiction by the Commissioner is barred under clause (c) of Explanation 1 to section

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.

16-09-2022 I.T.A.Nos.17 & 18/Agra/2021/A.Ys.2014-15 & 2015-16 11. The Ld. Counsel submits that the Hon’ble Jurisdictional High Court in the case of CIT Vs. Vam Resorts & Hotels (P) Ltd. (supra) held that when an appeal is pending before the Commissioner (Appeals), the exercise of jurisdiction by the Commissioner is barred under clause (c) of Explanation 1 to section

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

depreciation and interest paid. Thus, ground of appeal No.1 to 4 is partly allowed. 11. Vide Ground of Appeal No. 5, assessee has challenged the action of the Ld. CIT(A) in sustaining addition of Rs.3,00,00,000/- under section 68 of the Act. The laerned Assessing officer has made the addition on account of his finding that