Search: disallowance

NEW KALPANA ENT UDYOG,AURAIYA vs. I.T,O, AURAIYA

In the result. Appeal of the assessee is allowed

ITA 49/AGR/2015[2010-11]Status: DisposedITAT Agra15 Oct 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

disallowance shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3) and this sub- section where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty

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

ITA 87/AGR/2024[2018-19]Status: DisposedITAT Agra04 Dec 2025AY 2018-19

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

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 132(1)Section 143(3)Section 153ASection 153D

193 and 228 of Indian Penal Code, 1860 and also for the purpose of section ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd 196 of I.P.C. and every Income-tax Authority is a court for the purpose of section 195 of Code of Criminal Procedure, 1973. Though having regard to the language of the provision, we have some reservations

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

ITA 86/AGR/2024[2017-18]Status: DisposedITAT Agra04 Dec 2025AY 2017-18

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

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 132(1)Section 143(3)Section 153ASection 153D

193 and 228 of Indian Penal Code, 1860 and also for the purpose of section ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd 196 of I.P.C. and every Income-tax Authority is a court for the purpose of section 195 of Code of Criminal Procedure, 1973. Though having regard to the language of the provision, we have some reservations

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

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

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

Section 143Section 143(1)Section 145Section 154Section 193

193 of the Act amounting to Rs. 24,04,000/-. The assessee further submitted that she had disclosed the interest income on an accrual basis in her Income Tax Returns for Assessment Years 2018-19 to 2022- 23, in accordance with section 145 of the Act, and paid due taxes thereupon, and therefore, the interest income having already been offered

RAVI KUMAR AGARWAL, HUF,AGRA vs. I.T.O.-2(4), AGRA

In the result, the appeal is partly allowed

ITA 229/AGR/2016[2008-09]Status: DisposedITAT Agra25 Oct 2017AY 2008-09

Bench: Shri A. D. Jain

Section 143(3)

193 ITR 321. I.T.A No. 229/Agra/2016 4 9. On consideration of the return of income, the computation of income, profit and loss account of the year consideration and earlier \ears, and assessment order passed under Section 143(3) of the Act in earlier years as mentioned above, would reveal that there may not be any change in the facts

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

193 (Delhi) has held that the genuineness of credit is not proved merely on the strength of bank statement, or identity by way of copy of passport, PAN No. etc. 13.4 Hon'ble Kerala High Court has in CIT v. Universal Empire Educational Society [2017] 80 taxmann.com 44 (Ker.) has held that merely by establishing identity of creditor, assessee would

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 189/AGR/2017[2012-13]Status: DisposedITAT Agra30 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

Section 54Section 54F

disallowed the claim of the assessee u/s. 54F. 3. Feeling aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A) and the ld. CIT(A) had confirmed the order passed by the Assessing Officer in paragraph No. 7 to 7.3, wherein it was held as under : 7. I have considered

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

A.C.I.T.-2, AGRA vs. SMT. NEETA SHARMA PROP., AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 286/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

disallowable interest amount by taking the rate of interest @ 3%, without appreciating the facts that the relatives or family members of the assessee ITA No.299 & 286 /Agr/2013 3 are claiming 15% rate of interest while unrelated parties are charging @8% to 6% . 3. That the Ld. CIT(A)-I, Agra has erred in law and on facts by restricting

SMT. NEETA SHARMA,AGRA vs. A.C.I.T., CIRCLE-2, AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 299/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

disallowable interest amount by taking the rate of interest @ 3%, without appreciating the facts that the relatives or family members of the assessee ITA No.299 & 286 /Agr/2013 3 are claiming 15% rate of interest while unrelated parties are charging @8% to 6% . 3. That the Ld. CIT(A)-I, Agra has erred in law and on facts by restricting