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

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)

148 of the Act to be held without jurisdiction and consequent assessment order passed in pursuance of such an invalid Notice to be held as void-ab-initio. WITHOUT PREJUDICE TO THE ABOVE 5. BECAUSE, the CIT(A) has erred in confirming the addition of Rs. 1,03,89,106/-under section 143(3) r.w.s 147 rws 144B of income

JVH TECHNOLOGIES PRIVATE LIMITED,AGRA vs. ITO WARD 2(1)(1), AGRA

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

Bench: Shri M. Balaganeshjvh Technologies Pvt. Ltd, Vs. Ito, Shop No. A28, V. S. Ward-2(1)(1), Plaza, Sector-3A, Avas Agra Vikas Colony, Sikandra, Agra (Appellant) (Respondent) Pan: Aadcj3746N Assessee By : Shri Rohit Dua, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026

section 148 of the Act. The Learned AO noted that assessee had paid salary to Ms Ruchi Bhatnagar and Mr Vivek Bhatnagar in cash. The assessee clarified before the Learned AO that monthly salary payable to Ms. Ruchi Bhatnagar was Rs 25,000 and to Mr. Vivek Bhatnagar was Rs 30,000. Both are directors of the assessee company. Against

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

148 and the income has been assessed for the first time, the amount of tax calculated on the under-reported income as increased by the maximum amount not chargeable to tax as if it were the total income; (b) where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed

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

148 and the income has been assessed for the first time, the amount of tax calculated on the under-reported income as increased by the maximum amount not chargeable to tax as if it were the total income; (b) where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed

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)

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 Court‟s order while

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)

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 Court‟s order while

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

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

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

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

disallowance of loss of Rs 56,407/- The appellant craves leave to add, alter or vary the grounds of appeal before or at the time of hearing.” 3. Brief facts of the case are that the assessee filed return of income on 11.07.2012, declaring total income of Rs.8,16,230/-. Case of the assessee was reopened by the Revenue

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

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

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

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

disallowance of exemption of Rs. 95,20,372 being the long term capital gain arising on transfer of shares Capital Trade Link Ltd. Under section 10(38) of I.T.Act, 1961. 5. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in enhancing the income

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

148 of the Act, assessee filed return of income on 22.07.2019 declaring income at Rs.4,53,340/-. The difference in the total income was explained to be attributable to the net profit of Rs.31,139/- derived from M/s. Co. Statutory notices were issued and after considering G.S. Trading assessee's detailed submission in respect of aforesaid credits, the break

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

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

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

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2008-09]

disallowance out of the expenses incurred on Diwali, Salary expense, Miscellaneous expense, and tour and travelling expenses. A notice under section 148

SOMDUTT BANSAL,GWALIOR vs. INCOME T AX OFFICER, GWALIOR

In the result, the appeal of the assessee is allowed

disallow the income in AY 2011-12 as an accommodation entry, as the transaction was completed in the previous year and the income was already declared.", "result": "Allowed", "sections": [ "151", "148

RAVINDER SINGH 402SAI DEEP APARTMENT 26-RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR ,GAWALIR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR, GWALIOR

In the result, both the assessee’s appeals

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

section 148 of the Act fell between 15.03.2020 to 28.02.2022, which was condoned by Hon’ble Supreme Court, vide order dated 10.01.2022 [2022] 134 taxmann.com 307(SC). The return was accordingly treated as valid by the first appellate authority. This apart, learned CIT(Appeals) also verified the bank statement and observed that the cash deposit was not made

RAVINDER SINGH 402 SAI DEEP APARTMENT 29 RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR,GWALIOR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR , GWALIOR

In the result, both the assessee’s appeals

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

section 148 of the Act fell between 15.03.2020 to 28.02.2022, which was condoned by Hon’ble Supreme Court, vide order dated 10.01.2022 [2022] 134 taxmann.com 307(SC). The return was accordingly treated as valid by the first appellate authority. This apart, learned CIT(Appeals) also verified the bank statement and observed that the cash deposit was not made