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57 results for “disallowance”+ Reassessmentclear

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Key Topics

Section 143(3)72Section 14766Addition to Income54Section 14849Reassessment31Disallowance29Section 6822Section 270A22Section 37(1)22Section 153A

SHYAMA SHYAM INFRADEVELOPERS PRIVATE LIMITED,AGRA vs. ITO 2(1)(2), AGRA

In the result, the appeal of the assessee is allowed

ITA 503/AGR/2025[2016-17]Status: DisposedITAT Agra23 Jan 2026AY 2016-17

Bench: Shri M. Balaganeshshyama Shyam Vs. Ito, Infradevelopers Pvt Ltd, Ward-2(1)(2), Khasra No. 961, Bhahistabad, Agra Sikandra, Agra (Appellant) (Respondent) Pan: Aatcs9899R Assessee By : Shri Gaurav Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Shri Gaurav Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 147Section 148

disallowance and completed the reassessment. Hence, it is very clear that no addition has been made by the ld Assessing

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT , FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 57 · Page 1 of 3

21
Penalty19
Natural Justice19
ITA 96/AGR/2023[2017-18]Status: DisposedITAT Agra19 May 2025AY 2017-18

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

Section 270A

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

ITA 95/AGR/2023[2017-18]Status: DisposedITAT Agra19 May 2025AY 2017-18

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

Section 270A

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition

ACIT, CIRCLE-4(1)(1), ALIGARH, ALIGARH vs. MOHD. INTZAR, ALIGARH

The appeal stand dismissed

ITA 318/AGR/2024[2014-15]Status: DisposedITAT Agra28 Mar 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.318/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) Acit Circle 4(1)(1) Mohd. Intzar बनाम/ Aligarh 202001 140, Sarai Mitan Vs. Delhi Gate, Aligarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpi-7161-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr ""थ"कीओरसे/Respondent By : Shri Deepak Singh (Advocate) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Shri Deepak Singh (Advocate) – Ld. AR
Section 143(3)Section 147Section 148Section 69C

disallowed and added as unexplained income u/s 69C. 3. The assessee challenged the validity of reassessment proceedings by placing reliance

DINESH KUMAR GUPTA,AGRA vs. ITO, AGRA

In the result, the appeal is allowed

ITA 283/AGR/2017[2008-09]Status: DisposedITAT Agra11 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)

disallowance of Rs.50,000/- was made. It was the submission of the ld. AR that in the reassessment proceedings, same

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

ITA 3/AGR/2023[2012-13]Status: DisposedITAT Agra15 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 57

reassessment order u/s 147 read with Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12

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

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

ITA 367/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 388/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 389/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 391/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 368/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 390/AGR/2025[2016-17]Status: DisposedITAT Agra26 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

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

ITA 369/AGR/2025[2016-17]Status: DisposedITAT Agra26 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

reassessment proceedings were initiated for verification of bogus purchases from Mr Irfan, after verification of the above issues, AO recorded statement u/s 131 of the Act and after considering the submissions of assessee, he accepted that the transactions are genuine and accordingly did not propose any addition or disallowances

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

reassessment proceedings were initiated for verification of bogus purchases from Mr Irfan, after verification of the above issues, AO recorded statement u/s 131 of the Act and after considering the submissions of assessee, he accepted that the transactions are genuine and accordingly did not propose any addition or disallowances

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

reassessment proceedings were initiated for verification of bogus purchases from Mr Irfan, after verification of the above issues, AO recorded statement u/s 131 of the Act and after considering the submissions of assessee, he accepted that the transactions are genuine and accordingly did not propose any addition or disallowances

ASSTT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1) AGRA, SANJAY PLACE vs. MAMTA AGARWAL, BHAGWATI INTERNATIONAL

In the result, the appeal of the revenue is dismissed

ITA 399/AGR/2024[2014-15]Status: DisposedITAT Agra07 Feb 2025AY 2014-15

Bench: Shri M. Balaganesh**

For Appellant: Shri Amol Sinha, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 147Section 148Section 148A

reassessment proceedings before the ld AO. In other words, the assessee vehemently pleaded that the purchase made by her from Shri Trading Company was genuine and out of such purchase, the assessee had made corresponding sales which were already disclosed in her books of account and in the return of income. The ld AO completely disregarded the entire contentions

ASSTT. COMMISSIOENER OF INCOME TAX, CIRCLE-2(1)(1) AGRA, SANJAY PLACE AGRA vs. MAMTA AGARWAL, BHAGWATI INTERNATIONAL

In the result, the appeal of the revenue is dismissed

ITA 398/AGR/2024[2013-14]Status: DisposedITAT Agra07 Feb 2025AY 2013-14

Bench: Shri M. Balaganesh**

For Appellant: Shri Amol Sinha, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 147Section 148Section 148A

reassessment proceedings before the ld AO. In other words, the assessee vehemently pleaded that the purchase made by her from Shri Trading Company was genuine and out of such purchase, the assessee had made corresponding sales which were already disclosed in her books of account and in the return of income. The ld AO completely disregarded the entire contentions

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

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of 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

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

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of 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