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

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

26-02-2018 before the Id CITA stating that the time provided to the parties for responding to the notice under section 133(6) of the Act and that given to the Assessee was very short during the course of assessment proceedings. Hence, whatever documents that were available with the Assessee at that point in time, the Assessee could file

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.

depreciation and the consideration of only a part of it by the Assessing Officer who did not go into the issue with respect to the whole amount was an error that could be corrected u/s 263 of the Act. 16. The Ld. DR regarding order of AO being erroneous and prejudicial to the interest of Revenue submits that

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.

depreciation and the consideration of only a part of it by the Assessing Officer who did not go into the issue with respect to the whole amount was an error that could be corrected u/s 263 of the Act. 16. The Ld. DR regarding order of AO being erroneous and prejudicial to the interest of Revenue submits that

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