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

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

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

147 and\nthe same enquiry have been referred in the case of the Md. Irfan. Though,\nit is very established that, this is not a case of lack of enquiry, therefore it\nis mere a change of opinion of the Ld. PCIT in invoking the provisions of\nsection 263 read with Explanation 2 clause (a) and since adequate and\ndue

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

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

147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed

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)

147 read with Section 148 of the Act. Hence, this decision also cannot be equated with the approval as amended under Section 153D of the Act. As regards the other decisions cited by the learned CIT-DR of Kunhayammed (supra) and Khoday Distilleries Ltd. (supra), these relate to the concept of merger of High Court order in question with Supreme

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)

147 read with Section 148 of the Act. Hence, this decision also cannot be equated with the approval as amended under Section 153D of the Act. As regards the other decisions cited by the learned CIT-DR of Kunhayammed (supra) and Khoday Distilleries Ltd. (supra), these relate to the concept of merger of High Court order in question with Supreme

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

147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 29.05.2023 by the Assessing Officer, ACIT, Circle-2(1)(1), Agra (hereinafter referred to as 'Id. AO').\n8. The only effective issue to be decided in this appeal is as to whether the Id NFAC was justified in deleting the addition made on account

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

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

147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

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

disallowed. In view of all these facts, I have reason to believe that amount of Rs.1,03,89,106/- has escaped assessment in this case for AY 2014-15. Therefore, action u/s 147 is being taken after obtaining approval from the Pr. Commissioner of Income Tax, as per provisions contained under section

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

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

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

147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty 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

147\nread with Section 144B of the Act on 26.03.2022 wherein, loss from house\nproperty of Rs. 52,567/- was disallowed

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

disallowances made on estimate basis do not warrant any penalty u/s. 271(1)(c) of the Act. In support, he has relied upon following decisions of various High Courts and ITAT : (i). M/s. Toshiba Water Solutions (P) Ltd. vs. ACIT 2025(9) TMI 511(ITAT Delhi – order dated 29.08.2025) (ii). M/s. Vijay Power Generators

GIREESH CHANDRA,ETAH vs. INCOME-TAX OFFICER, WARD 3(1), ETAH, ETAH

In the result, assessee’s appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

section 147 r.w.s. 143(3) of the IT Act, 1961 which was completed without complying with the requirement of law or taking proper approval. 3. That the learned Commissioner of Income-tax (NFAC) has erred in law and on facts to uphold the impugned order passed by the learned Assessing Officer even when the assessing officer acted

D.C.I.T., CENTRAL CIRCLE, AGRA vs. M/S PNC INFRATECH LTD., AGRA

Appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2011-12

disallowances, penalty under section 271(1)(c) could very well be imposed. And case law (1992) 60 Taxman 51 (Allahabad) CIT v/s Radhey Shyam Shyam Sunder Jaiswal is also referred to state that even estimated additions also attract impugned penalty proceedings. 4. We have given our thoughtful consideration to both parties’ rival stands. The assessee’s case throughout has been

ANIL KUMAR,ETAH vs. INCOME-TAX OFFICER, WARD-4(3)(1), ETAH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

147 read with section 143(3) of the Income-tax Act, 1961, based on a preset mind, without any independent application of mind or without extraction of the taxable income. 3. That the learned Commissioner of Income-tax (NFAC) has erred in law and on facts to uphold the impugned order passed by the learned Assessing Officer even when

M/S BLUE LOTUS DEVELOPERS ,GWALIOR vs. DCIT CIRCLE 2(1), GWALIOR

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalm/S Blue Lotus Developers Vs. Cit(A)/Nfac, 101, The Empire, 33, City Delhi Center, Gwalior M.P.-474011 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaifb4692D Appellant .. Respondent

147 of the Income-tax Act, 1961, (hereinafter referred to as the ‘Act’). 2. Heard both the parties at length. Case file perused. P a g e | 2 M/s Blue Lotus Developers 3. Learned counsel submits at the outset that the assessee does not wish to press for its former substantive grievance challenging disallowance of interest income amounting to Rs.1

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

Bench: SHRI RAMIT KOCHAR (Accountant Member)

section 12A(2) of the Act, in respect of disallowing exemption u/s. 11 of Rs.583240/-. 3 5. That, the appellant craves leave to add, amend, withdraw any ground (s) of appeal before and/or at the time of hearing.” 3. Brief facts of the case are that the assessee filed return of income for the impugned assessment year on 12.10.2010, declaring

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 and completed the reassessment. Hence, it is very clear that no addition has been made by the ld Assessing Officer on the issue, which was subject matter of reopening of assessment. Accordingly, the very basis of assumption of jurisdiction u/s 147 of the Act for forming a belief that income of the assessee had escaped assessment fails. This issue