SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

131 DTR 344, have also held so relying on the decision of Rajesh Jhaveri Stock Brokers Pvt. Ltd. (supra).” 6. Further the ld. CIT(A) after considering the facts of the case, written submissions filed by the ld. AR confirmed the addition made on account of income from other sources by observing vide para 5.2 of the impugned order

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

1 to 5 of judgement\nset\nii) Judgment of the Hon'ble Supreme Court in the case of CIT Vs. Chunnilal as reported\nin 211 ITR 11. Copy placed at page 6 of judgement set regarding source of source.\niii)\nJudgment in the case of Mis. Loil Overseas Food Ltd. vs. ITO as reported in (2017)\n88 taxmann.com 782 (Chandigarh

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

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

131(1)(d) to the enquiry by learned ITO Ward-3(3), Bulandshahr dated 01.03.2016 along with the Annexures viz., (a) Enquiry report of Income Tax Inspector dated 23.02.2016, (b) Confirmed copy of ledger account of the appellant in the books of M/s Prashant Dairy and (c) Copy of Bank Statement of M/s Prashant Dairy explain the genuineness

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

131 of the Act to Vishal, 665, Mobile Tower Wali Gali, Moti Vihar Colony, Kedar Nagar, Agra to whom assessee has made substantial payments against the work contract assigned to them by the assessee. From the written submissions against 142(1) notice dated 20.09.2019, the AO observed that most of the payments under the head majdoori, expenses are entirely made

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

131 of the Act, more particularly when specific request with regard thereto has been made by the assessee. 3. That the learned CIT(A)-I, Agra has erred both in law and on facts in upholding the rejection of the books of accounts by invoking the provisions laid down under section 145(3) of the Act and estimation

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

131 of the Act, more particularly when specific request with regard thereto has been made by the assessee. 3. That the learned CIT(A)-I, Agra has erred both in law and on facts in upholding the rejection of the books of accounts by invoking the provisions laid down under section 145(3) of the Act and estimation

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

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

section 263 of the Act. He remitted the order back to the AO\nto pass fresh order after conducting proper enquiries.\n9. On careful consideration of material facts on record, we observed that Ld\nPCIT had completely ignored the other facts on record that in the case of\nIrfan, in subsequent appeal before CIT(A), the addition was deleted. Further

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

disallowed interest of Rs.2,85,984/- and Rs.1,83,248/- for which, it was stated that the authorized representative of the assessee conceded. I.T.A No. 212/Agra/2018 3 3. In the first round of appeal, ITAT, Agra Bench, Agra Vide ITA No. 189/Agra/2011 dated 12.08.2015 has restored the matter back to AO holding that since the additions are based

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

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

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)

1) would help the ld. Commissioner to take cognizance under section 263 of the Act, if no inquiry was conducted by the AO before finalizing the assessment order. No doubt the assessment orders are very brief, and did not have elaborate discussion on these issues, but it is pertinent to bear in mind that assessees have no control over

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

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)

1) would help the ld. Commissioner to take cognizance under section 263 of the Act, if no inquiry was conducted by the AO before finalizing the assessment order. No doubt the assessment orders are very brief, and did not have elaborate discussion on these issues, but it is pertinent to bear in mind that assessees have no control over

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

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

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)

1) would help the ld. Commissioner to take cognizance under section 263 of the Act, if no inquiry was conducted by the AO before finalizing the assessment order. No doubt the assessment orders are very brief, and did not have elaborate discussion on these issues, but it is pertinent to bear in mind that assessees have no control over

AMBRISH SARIN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

In the result, appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

disallowed I.T.A No. 372/Agra/2018 8 that particular expense. But, that by itself could not be a ground for rejection of accounts as a whole u/s 145(3) of the Act.” 10. The ld. DR. supported the impugned order. 11. We have heard both the sides, perused the material on records and the judgments relied upon. We agree with the argument