DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

disallowance of expenditure on account of export commission and participation charges.", "result": "Allowed", "sections": [ "143(3)", "143(3B)", "133(6)", "40A(2)(b)", "40A(3

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

143(3B) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 07.04.2021 by the Assessing Officer, National e-Assessment Centre, Delhi Agra (hereinafter referred to as ‘ld. AO’). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing

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

143(3) was passed after approval of Addl.\nCIT, Central Range, Kanpur and under such circumstances, the PCIT\ncannot exercise his power u/s 263 and reference is being made to the\njudgments quoted from page 5 onwards and other judgments about the\napplication of mind.\nM.\nThe assessee is response to the SCN notice u/s 263 filed his reply dated

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

143(2) had not expired for this year and\naccordingly, this year is a case of abated assessment year. The Ld. AO,\nmaking allegation of bogus purchases as in earlier years, disturbed the\nproduction yield of the assessee and disallowed 1/10th of total purchases\nbut ended up disallowing 1/10th of turnover of the assessee. The Ld. AO\nalso made addition

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

143(3), vide order dated\n10.03.2021 wherein the addition of Rs.49,50,000/- was made as\ncapital gain in the hands of the assessee.\n5. Against such order the assessee filed an appeal before the Ld.\nCIT(A) who vide impugned order dated 22.05.2024 has dismissed the\nappeal of the assessee, thus, the assessee is in appeal before the\nTribunal

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

Appeal is allowed

3 lakhs by the lower authorities under section 143(1) of the Income-tax Act. The assessee argued that disallowing

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

3) The amount of under-reported income shall be,— (i) in a case where income has been assessed for the first time,— (a) if return has been furnished, the difference between the amount of income assessed and the amount of income determined under clause (a) of sub-section (1) of section 143; (b) in a case where no return

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

3) The amount of under-reported income shall be,— (i) in a case where income has been assessed for the first time,— (a) if return has been furnished, the difference between the amount of income assessed and the amount of income determined under clause (a) of sub-section (1) of section 143; (b) in a case where no return

HYDRISE FOODS PRIVATE LIMITED,UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

In the result, both the appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

143(3) of the Act. Further, where the reopening of an assessment is sought to be made after the ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd expiry of four years from the end of the relevant AY, a further check by the further superior officer is contemplated.” 17. Further, Hon'ble Delhi High Court in the case of PCIT

HYDRISE FOODS PRIVATE LIMITED,NOIDA, UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

In the result, both the appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

143(3) of the Act. Further, where the reopening of an assessment is sought to be made after the ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd expiry of four years from the end of the relevant AY, a further check by the further superior officer is contemplated.” 17. Further, Hon'ble Delhi High Court in the case of PCIT

GOVIND AGARWAL, GWALIOR,GWALIOR vs. DCIT- CIRCLE 2(1), GWALIOR, GWALIOR

In the result, the appeal of the assessee is allowed

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

3. From the perusal of the orders of the lower authorities, it is seen that the CPC while processing the return of the assessee u/s 143(1) in terms of impugned order dated 26.04.2019 has made disallowance of delayed payment of employees’s contribution towards PF/ESI by invoking the provisions of section

BHARTI BANSAL,AGRA vs. DCIT-1, AGRA

In the result, the appeal of the assessee is partly allowed as

Bench: : Shri Ramit Kocharassessment Year: 2010-11

Section 143(3). Statutory notices u/s. 143(2) and 142(1) were issued by the AO to the assessee during the course of assessment proceedings. I have observed that the assessee is a proprietor of M/s. Shakti Construction and derives business income from contract work, income from house property and income from other sources .The assessee participated in the assessment

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

Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12,15,413/- claimed by the assessee

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

disallowable expenditure uls 40A(3) read with Rule 6DD of the 1.T. Act Rs. 71,44,045/ is grossily arbitrary, highly unjust, unwarranted capricious, wrong. illegal, bad in facts & law. 2. Because in any view, the Assessment Order dt. 21.12.2019 passed u/s 147 read with section 143

SH. SHOBHA RAM SHARMA,MATHURA vs. DCIT.-3, MATHURA

Appeal is partly allowed in very terms

disallowed.", "result": "Partly Allowed", "sections": [ "143(3)" ], "issues": "Whether the disallowance of expenses made by the Assessing Officer was justified

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

disallowance made is liable to be 3. Because in any view of the case, the appellant having declared the interest on accrual basis in the returns filed for the earlier years deposited his tax liability on such interest income in different Assessment Years whose assessments have been completed under section 143

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

143(3) was completed on 31.03.2016, assessing total income of appellant at Rs.2,59,89,010/- after rejecting his books of account u/s. 145(3) of the IT Act, 1961 and making additions on account of alleged low net profit and depreciation disallowance on fixed assets. The perusal of the impugned assessment order would reveal that the ld. Assessing Officer

BLUE LOTUS DEVELOPERS,GWALIOR vs. DCIT 1(1) GWALIOR, GWALIOR

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganeshblue Lotus Developers, Vs. Dcit, 101, The Empire 33 City Circle-1(1), Centre, Thalipur, Gwalior Gwalior (Appellant) (Respondent) Pan: Aaifb4692D Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.03.2015 by the Assessing Officer, DCIT, Circle-2, Gwalior (hereinafter referred to as ‘ld. AO’). 2. The original grounds raised by the Assessee are challenging the ad hoc disallowance of expenses in the total sum of Rs 6,50,000/- without rejecting the books