MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

income and has disclosed all the facts material to the addition or disallowance; (d) the amount of under-reported income

SINGH INDUSTRIES PRIVATE LIMITED,MORENA vs. WARD 1, MORENA

The appeals stand allowed for statistical purposes

income at Rs.152.63 Lacs after\nvarious additions / disallowances under the head ‘business income' and\n'income from other sources'. Similar

SUBODH GUPTA,AGRA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, AGRA

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: : Shri S. Rifaur Rahmanassessment Year: 2022-23 Subodh Gupta Vs. Ito, 71, Saket Colony Shahganj Agra Ward 1(1)(2), Agra Agra Pan : Adqfs4617N (Appellant) (Respondent) Assessee By Shri Prarthna Jalaan, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

income, resulting in specific disallowances. Additions to the assessed income included Rs. 12 lakh for remuneration claimed without supporting partnership

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)

addition of Rs 3,58,61,640/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed

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)

addition of Rs 3,58,61,640/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., 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)

addition of Rs 3,58,61,640/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed

SINGH INDUSTRIES PRIVATE LIMITED,MORENA vs. JCIT RANGE, GWALIOR

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.15/Agr/2024 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.14/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Singh Industries Pvt. Ltd. Jcit, Range-2 बनाम/ Plot No. Q-2, Ab Road Industrial Area City Center, Gwalior Vs. Morena – 476 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakcs-5297-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 12-02-2025

income at Rs.152.63 Lacs after various additions / disallowances under the head ‘business income’ and ‘income from other sources’. Similar assessment

SAURABH SAHU,JHANSI vs. ASSESSMENT UNIT, JHANSI

The appeal stand partly allowed for statistical purposes

Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

income of Rs.32.25 Lacs. The addition was made for unsecured loans, additions in capital account, disallowance u/s 40(a)(ia) and disallowance

JAGDISH CHANDRA CHATURVEDI,KASGANJ vs. THE ASSESSING OFFICER WARD 4(3)(3), KASGANJ , KASGANJ

Appeal is allowed

disallowance of deduction and addition of income as\nper Form 26AS etc. than the issue before us involving the\ninterpretation

SH RANJEET KUMAR SHARMA ,GWALIOR vs. ITO 2(1), GWALIOR

In the result, the appeal of the assessee is partly allowed with the observations made herein above

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito, 2(1), Shri Ranjeet Kumar Gawalior. Sharma, Vs. Meera Colony, Bihind-477447 Madhya Pradesh. Pan-Bwdps0542K (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Adv. & Shri Manuj Sharma, Adv. Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

income of Rs.3,04,818/-. The case of the assessee was selected under CASS and after considering the submissions made and addition of Rs.12,16,500/- made u/s 69A of the Act on account of cash deposited during demonetization period. The Ld. AO also made addition of Rs.6,00,000/- by disallowing

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

addition of Rs. 9,94,137/- made on this account is hereby confirmed. Assessee in Ground No. 7(d) has also raised the issue of allowing depreciation, interest paid to bank and third parties borrowings. But once the books of accounts are rejected and income is estimated at 8% of gross receipts by drawing parallel from section 44AD, then

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

addition of Rs. 9,94,137/- made on this account is hereby confirmed. Assessee in Ground No. 7(d) has also raised the issue of allowing depreciation, interest paid to bank and third parties borrowings. But once the books of accounts are rejected and income is estimated at 8% of gross receipts by drawing parallel from section 44AD, then

SH. SRIDHAR PANDEY,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

addition of Rs. 60000/- as unexplained expenditure incurred through the employee Rajan Dubey for the purchase of fertilizer for agriculture, ignoring the fact that net income from ^^agriculture at Rs. 350000 disallowed

SHRI SRIDHAR PANDEY S/O,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

addition of Rs. 60000/- as unexplained expenditure incurred through the employee Rajan Dubey for the purchase of fertilizer for agriculture, ignoring the fact that net income from ^^agriculture at Rs. 350000 disallowed

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

income of\nRs.22.71 Crores was determined at Rs.129.46 Crores and the\nassessment was framed for this year as well as for subsequent years on\nsimilar lines.\nAppellate Proceedings\n3.1\nDuring appellate proceedings, the assessee vehemently assailed\nthe impugned addition by way of elaborate written submissions. The\nassessee assailed jurisdiction u/s 153A on the ground that no\nincriminating material was found

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

income of\nRs.22.71 Crores was determined at Rs.129.46 Crores and the\nassessment was framed for this year as well as for subsequent years on\nsimilar lines.\nAppellate Proceedings\n3.1 During appellate proceedings, the assessee vehemently assailed\nthe impugned addition by way of elaborate written submissions. The\nassessee assailed jurisdiction u/s 153A on the ground that no\nincriminating material was found

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

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

income is arbitrary and whimsical. The addition is wholly illegal which may kindly be directed to be deleted. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 11 27. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 7,70,449/- out of Rs.9,39,396/- being the revenue expenditure disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

income as was originally declared, in\nresponse to notice u/s 148 of the Act. The reassessment was completed u/s 147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed apart from making addition