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

ACIT CIRCLE-3, MATHURA vs. SHOBHA RAM SHARMA CONTRACTOR, MATHURA

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

section 145(3) are invoked and best judgement assessment is made the Assessing officer in all such cases acquires jurisdiction to reach a different figure of profit against what is disclosed by the assessee. This view was propounded by the Hon’ble Rajasthan High Court in the case of Gotan Lime Khanij Udhyogh 256 ITR 243 (Raj.) and stood duly

ACIT CIRCLE-3, MATHURA vs. SHOBHA RAM SHARMA CONTRACTOR, MATHURA

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

section 145(3) are invoked and best judgement assessment is made the Assessing officer in all such cases acquires jurisdiction to reach a different figure of profit against what is disclosed by the assessee. This view was propounded by the Hon’ble Rajasthan High Court in the case of Gotan Lime Khanij Udhyogh 256 ITR 243 (Raj.) and stood duly

HARSH SALUJA,MATHURA vs. ITO 3(2), MATHURA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

depreciation for Rs.25,967/- on computer and motor cycle, net profit comes to Rs.2,92,049/- which is 10.58% of the total turnover and other income shown from commission I.T.A No. 165/Agra/2016 4 etc is Rs.l,72,509/- and thus total taxable income after deduction under chapter VI A comes to Rs.3,57,770/-. 3. As per AIR information