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)

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

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

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

14. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 33,649/- by holding the amount transferred from Computer Account to Repair Account as capital expenditure and allowing depreciation thereon. Ld. CIT(A) failed to appreciate that the transfer entry has no effect on the revenue and as such the same

A.C.I.T.-4(1), AGRA vs. M/S ROGER INDUSTRIES LTD., AGRA

In the result, the appeal is dismissed

14. Similar issue came up for consideration before Mumbai ITAT 10 (Special Bench) in case of ‘ACIT vs. Bhaumik Colour P. Ltd.’ 313 ITR 146(AT). The Special Bench held that the provisions of section 2(22)(e) do not spell out as to whether the income has to be taxed in the hands of shareholder or the concern

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)

2)(b) of the Act. Accordingly, the Ground Nos. 4 and 5 raised by the revenue are dismissed. 13. The Ground No. 6 raised by the revenue is general in nature and does not require any specific adjudication. 14. In the result, the appeal of the revenue for Assessment Year 2015-16 is dismissed. ITA No 274/AGR/2024 – Assessment Year

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, the appeal preferred by the assessee is partly

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

section 145(3) of the I.T. Act, 1961 without identifying OR pointing out any specific defect OR inconsistency in the books of account maintained by the appellant in the regular course of business. 4. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that transactions undertaken

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

MODERN AGENCIES,JHANSI vs. ACIT CIRCLE-6, JHANSI

In the result, both the appeals of the assessee are partly

2. In absence of regular of books of account, reference is made to section 145(3) and assessment is framed in the manner as given in section 144 i.e. ‘Best Judgment Assessment.’ 3. The assessment of income as per discussion above is framed below: “a. The value of phyiscial stock taken on date of survey was Rs.1,30,14

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)

14 & 15 of the appeal filed and submission made that it is due to late receiving of order u/s 154 of the Act. Further, the provisions of Section 249(3) lay down that an appeal may 7.1 7.1 be admitted after the expiration of the said period, if the CIT(A) is satisfied LT.A No. 54/AGR/2021| 9 that the appellant

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

2) of the Act was/were not complied with. According to the second and third notices, the assessee had concealed the particulars of his income/furnished inaccurate particulars of such income. 13. In the assessment order dated 10.12.2009, penalty proceedings u/s 271(1)(c) of the Act for concealment of income and for furnishing inaccurate particulars of income were initiated

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

2. In Board’s Circular No. 609, dated 29-7-1991 (Sl. No. 244) it was clarified that where a tour operator or travel agent uses motor buses or motor taxis owned by him in providing transportation services to tourists, higher rate of depreciation would be allowed on such vehicles. It is further clarified that higher depreciation will also

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended

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

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

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

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

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

section 43B. Hence, the assessee gets a relief of Rs 13,90,285. 10.8 Ground No 4: That the A.O. was wrong in disallowing depreciation of Rs.6784622 /- stating non- verification while the case was completed u/s 144. From the submissions made by the assessee, particularly, Page No. 14 of PB, it is seen that depreciation amounting to Rs.6784622 /- has already