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)

178 taxmann.com 360 dated 12.09.2025. For the sake of convenience, the relevant operative portion of the said order is reproduced herein:- “10. Coming to the fact that the Assessing Officer while sending draft assessment orders has not enclosed any assessment folder, assessment material, search material seized from the assessee‟s premises and other related material including the replies filed

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)

178 taxmann.com 360 dated 12.09.2025. For the sake of convenience, the relevant operative portion of the said order is reproduced herein:- “10. Coming to the fact that the Assessing Officer while sending draft assessment orders has not enclosed any assessment folder, assessment material, search material seized from the assessee‟s premises and other related material including the replies filed

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

ASHOK AUTO SALES LTD.,AGRA vs. DCITCIRCLE-2(1)(1), AGRA

In the result, the appeal of the assessee stands dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19] Ashok Auto Sales Limited, Dcit, 12/146, Nunhai, Agra, Circle-2(1)(1), Uttar Pradesh-282005 Vs Agra Pan-Aabca3711C Assessee Revenue

disallowance of the sum to the extent not credited to the employee's account on or before the due date stipulated in the respective PF Act and ESI Act. Therefore, in view of the remarks in the audit report, adjustments can be made in terms of section 143(1)(a), This is also in the nature of incorrect claim which