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

133(6) to M/s\nElahi Trading Co., which reply has been reproduced by\nthe AO at pages 6 to 7 of the assessment order, in which,\nhe has stated he has supplied 'live buffaloes' and had not\nsold any boneless meat to HMA Agro Industries Limited.\nThe assessee had relied upon his reply to show cause\nnotice

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

In the result, the appeal of the Revenue is dismissed

133(6) of the Act. However the AO\nchoose a simple way to rely on the surmises & suspicion and treated the entire unsecured\nloan as unexplained cash credits u/s 68 of the Act.\n5.5 It is to be noted that the assessee firm accepted to have received unsecured loan,\nprovided name, PAN, confirmation and bank account statement of the creditors

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

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

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

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

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

133(6) of the Act stood served on him but the party are chosen not to respond for which the assessee cannot be faulted. The Id NFAC took due cognizance of the fact that the assessee had submitted the computation of income along with copy of ITR, audited financial statement, copy of VAT duly declaring the entire purchase and sums

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

133(6) to M/s\nElahi Trading Co., which reply has been reproduced by\nthe AO at pages 6 to 7 of the assessment order, in which,\nhe has stated he has supplied 'live buffaloes' and had not\nsold any boneless meat to HMA Agro Industries Limited.\nThe assessee had relied upon his reply to show cause\nnotice

HARI OM AGARWAL,KOLARAS vs. ITO SHIVPURI, ASHOK NAGAR

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kocharassessment Year: 2017-18

6) of Section 250 of the Income Tax Act. 8. That the AO has erred on facts and in law while making the addition by disallowing of the expenses(by estimate) out of the expenses claimed under the Head ‘general administration and selling expenses’ , claimed as per provisions of Section 37 of the Income Tax Act, no disallowance is called

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)

133(6) to M/s Elahi Trading Co., which reply has been reproduced by 31 ITA No.251/Agr/2025 and 4 ors. the AO at pages 6 to 7 of the assessment order, in which, he has stated he has supplied ‘live buffaloes’ and had not sold any boneless meat to HMA Agro Industries Limited. The assessee had relied upon his reply

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)

133(6) to M/s Elahi Trading Co., which reply has been reproduced by 31 ITA No.251/Agr/2025 and 4 ors. the AO at pages 6 to 7 of the assessment order, in which, he has stated he has supplied ‘live buffaloes’ and had not sold any boneless meat to HMA Agro Industries Limited. The assessee had relied upon his reply

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)

133(6) to M/s Elahi Trading Co., which reply has been reproduced by 31 ITA No.251/Agr/2025 and 4 ors. the AO at pages 6 to 7 of the assessment order, in which, he has stated he has supplied ‘live buffaloes’ and had not sold any boneless meat to HMA Agro Industries Limited. The assessee had relied upon his reply

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

133(6) of the Act stood served on him but the party\nare chosen not to respond for which the assessee cannot be faulted. The Id\nNFAC took due cognizance of the fact that the assessee had submitted the\ncomputation of income along with copy of ITR, audited financial statement,\ncopy of VAT duly declaring the entire purchase and sums

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

In the result, appeal filed by the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2012-13

133(6)(PB /Page 3) seeking information/evidences about the sources of transactions towards purchase of shares to the tune of Rs. 1,37,45,896/- alongwith bank statement and copy of ITR along with all annexures viz. P&L Account, Balance Sheet , Audit Report etc. It was submitted that the assessee duly explained before the AO vide reply dated

SUMIT KUMAR,AGRA vs. ITO 1(1)(2), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sumit Kumar, Vs. Ito, Village Rampura, Ward-1(1)(2), Gwalior Road, Agra Agra (Appellant) (Respondent) Pan: Buqpk7461L Assessee By : Shri Gaurav Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement 26/11/2025

section 133(6) of the Act. The Assessee had also submitted that those parties were not having taxable Sumit Kumar income and hence had not filed their income tax returns. Despite all these explanations and documentary evidences, the Learned AO proceeded to disallow

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

133(6) to these\nsuppliers remained un-responded. In such a case, no adverse inference\ncould be drawn against the assessee considering the ratio of decision of\nHon'ble Supreme Court in the case of Kishinchand Chellaram vs. CIT\n(125 ITR 713) wherein it was held that the onus would be on revenue to\nprove its allegation. However, there

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

133(6) to 11 lenders out of which only 5 lenders responded to the enquiries made by the AO. The AO based on the analysis of the enquiry observed that the creditworthiness of the lender and genuineness of the interest could not be proved. The observations of the AO are recorded in the assessment order. The assessee even

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

section 68 of the I.T. Act, 1961 is hereby confirmed and the ground no. 1,2 and 6 are decided in negative and against the appellant.” 4.1. Similarly, the ld. CIT(A) also confirmed the disallowance of interest of Rs.2,40,000/- on the loan of Rs.71,08,000/- by observing in para no.5.1 and 5.2 as under

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

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

6. We also find that the fact that no incriminating material was found qua these purchases has already been accepted by Ld. CIT(A) in the impugned order which has already been elaborated by us in preceding para 3.4. The Ld. CIT(A) concurred that the findings of search in assessee’s case were based on detailed findings of search

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

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

6. We also find that the fact that no incriminating material was found qua these purchases has already been accepted by Ld. CIT(A) in the impugned order which has already been elaborated by us in preceding para 3.4. The Ld. CIT(A) concurred that the findings of search in assessee’s case were based on detailed findings of search