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Section 143(3)10 Section 26310 Section 1476 Section 1486 Section 686 Section 145(3)4 Reassessment4 Addition to Income4 Depreciation3 Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

ITA 99/AGR/2025[2012-13]Status: DisposedITAT Agra04 Dec 2025AY 2012-13

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

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 144Section 271D

79,376 is therefore, liable to be disallowed and the addition made is sustained. The remaining component of finance charges being interest on fixed deposit to public is not covered under 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

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

M/S SHRI KAILA DEVI ICE & COLD STORAGE,AGRA vs. I.T.O.-4(4), AGRA

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA