ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

145 taxmann.com 235 - ITAT Bangalore - It was held that:- Section 90, read with section 90A, of the Income-tax Act, 1961 and ride 128 of the Income-tax Rules, 1962 Double Taxation Relief - Where agreement exists (Foreign tax credit) Assessment year 2018- 19- Assessee claimed foreign tax credit under section 90/90A Assessing Officer disallowed

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

145 taxmann.com 235 - ITAT Bangalore - It was held that:- Section 90, read with section 90A, of the Income-tax Act, 1961 and ride 128 of the Income-tax Rules, 1962 Double Taxation Relief - Where agreement exists (Foreign tax credit) Assessment year 2018- 19- Assessee claimed foreign tax credit under section 90/90A Assessing Officer disallowed

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

disallowance of expenses in the total sum of Rs 6,50,000/- without rejecting the books of accounts of the Assessee under section 145

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

disallowance is called for being , books of accounts maintained by the assessee are duly accepted, provisions of Section 145(3) are not invoked

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

In the result, the appeal of the assessee is allowed

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

disallowance of expenses. The books of the assessee have not been rejected by applying the provisions of Section 145(3) of the Act and hence

KISHOR KUMAR GARG,JOURA ROAD, MORENA vs. ACIT, GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganeshkishor Kumar Garg, Vs. Acit, Joura Road, Morena, Gwalior, Circle-3(1), Mp Gwalior (Appellant) (Respondent) Pan: Acopg5428J Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

disallowance in the quantum proceedings had not rejected the books of account of the assessee and book results of the assessee by invoking the provisions of Section 145

MOHD NAYEEM,JHANSI vs. ITO WARD 2(3)(5), JHANSI, JHANSI

In the result, grounds raised by the assessee including additional ground are remitted to the file of the Assessing Officer

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21 Mohd Nayeem Vs. Income-Tax Officer, 74, Sadar Bazar Ward 2(3)(5), Jhanshi Jhansi Pan : Acfpn3382F (Appellant) (Respondent) Assessee By Sh. Nitin Goyal, Advocate & Sh. Amit Goyal, Advocate Department By Sh. Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 18.02.2026 Order Per : S. Rifaur Rahman: The Assessee Has Preferred This Appeal Against The Order Of Learned Cit(Appeals) -2, Chennai Dated 05.12.2024 U/S. 250 Of The Income-Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2020- 21. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice, Brief Facts Of The Case Relating To The Issues Are, Ld. Ar Submitted That The Assessee In Summary Assessment U/S 143(1) Of The Act Based On The Audit Report Disallowed The Amount Wherein The Auditor Has Declared In Form No. 3Cd That There Is Outstanding Payment Due Of Rs. 81,08,561/- To Gst, Based On The Above Audit Report,Cpc Has Disallowed The Above Said Outstanding U/S 43B Of The Act.

Section 145 of the Act and the Income Computation and Disclosure Standards (ICDS) the GST/CENVAT/VAT must be included in the total turnover. This stand has been upheld by various judicial decisions including that of Hon'ble ITAT, Varanasi in the case of Husna Parveen in ITA No.3/VNS/2022. Recently in the case of The Grand Motors

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

145 and that too without any basis and without appreciating the facts and\ncircumstances of the case.\n4.\nThat having regards to the facts and circumstances of the case, Ld. CIT(A) has erred\nin law and on facts in confirming the action of Ld. AO in referring the matter to the valuation\nofficer u/s 142A and that too without

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

145 and that too without any basis and without appreciating the facts and\ncircumstances of the case.\n4.\nThat having regards to the facts and circumstances of the case, Ld. CIT(A) has erred\nin law and on facts in confirming the action of Ld. AO in referring the matter to the valuation\nofficer u/s 142A and that too without

SHRI RAM PRASAD SOCIAL FOUNDATION,BHIND vs. TIO WARD-2(1), GWALIOR

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2014-15

section 40(a)(ia) disallowance in the assessee’s hands on the ground that it had not complied with the TDS deduction provisions whilst making specific payments to the recipients concerned. 4. It is in this factual backdrop that our attention is invited to para 3 of the assessment order that the assessee had stated all along to have collected

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

section 143(3) was completed on 31.03.2016, assessing total income of assessee at Rs.2,59,89,010/- after rejecting assessee’s books of account u/s. 145(3) of the IT Act, 1961 and making additions on account of low net profit and disallowance

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

section 143(3) was completed on 31.03.2016, assessing total income of assessee at Rs.2,59,89,010/- after rejecting assessee’s books of account u/s. 145(3) of the IT Act, 1961 and making additions on account of low net profit and disallowance

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)

disallowed, since the sales were made by the appellant, not doubted and the appellant has also produced the production details of frozen meat in quantity. ii). The suppliers are regular tax payers and they have filed their ITRs and computation of Income. iii). The purchase invoices clearly mention the detail of ‘Raw Boneless Meat’. iv). All the payments/ for purchases

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

disallowed, since the sales were\nmade by the appellant, not doubted and the appellant has\nalso produced the production details of frozen meat in\nquantity.\nii).\nThe suppliers are regular tax payers and they have filed\ntheir ITRs and computation of Income.\niii).\nThe purchase invoices clearly mention the detail of 'Raw\nBoneless Meat'.\niv).\nAll the payments/ for purchases

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)

disallowed, since the sales were made by the appellant, not doubted and the appellant has also produced the production details of frozen meat in quantity. ii). The suppliers are regular tax payers and they have filed their ITRs and computation of Income. iii). The purchase invoices clearly mention the detail of ‘Raw Boneless Meat’. iv). All the payments/ for purchases

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

disallowed, since the sales were\nmade by the appellant, not doubted and the appellant has\nalso produced the production details of frozen meat in\nquantity.\nii).\nThe suppliers are regular tax payers and they have filed\ntheir ITRs and computation of Income.\niii).\nThe purchase invoices clearly mention the detail of 'Raw\nBoneless Meat'.\niv). All the payments/ for purchases

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)

disallowed, since the sales were made by the appellant, not doubted and the appellant has also produced the production details of frozen meat in quantity. ii). The suppliers are regular tax payers and they have filed their ITRs and computation of Income. iii). The purchase invoices clearly mention the detail of ‘Raw Boneless Meat’. iv). All the payments/ for purchases

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41,98,630/-. Subsequently