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147 results for “disallowance”+ Section 2(22)(e)clear

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Key Topics

Addition to Income32Section 143(3)22Disallowance22Section 2(22)(e)17Section 153D14Section 6812Section 145(3)12Section 3612Section 153A10Section 154

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11
Section 2(22)(e)Section 22Section 40A(2)(b)

22)(e) the interest paid on such deemed dividend cannot be allowed. Thus, total disallowance made by the AO u/s 40A(2)(b) came to be Rs.13,75,355/- ITA 322 & 327/Agra/2015 31 5.2 On appeal the ld. CIT(A) deleted the entire addition observing as under in para 8.2 of his order: – “The provisions of section

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

In the result, both the appeals of the revenue are dismissed

ITA 121/AGR/2017[2011-12]Status: DisposedITAT Agra07 Dec 2017

Showing 1–20 of 147 · Page 1 of 8

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10
Penalty9
Natural Justice8
AY 2011-12

Bench: The Ao.

Section 2(22)(e)

2(22)(e) of the Income Tax Act which arises at the correct construction of the said Section. We do not wish to add anything to the judgment except to say that we agree therewith. These appeals are disposed of accordingly. 2.6.4 Following the decision of Hon’ble Apex Court in Madhur Housing and Development Company (supra),we hold that

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

In the result, both the appeals of the revenue are dismissed

ITA 122/AGR/2017[2012-13]Status: DisposedITAT Agra07 Dec 2017AY 2012-13

Bench: The Ao.

Section 2(22)(e)

2(22)(e) of the Income Tax Act which arises at the correct construction of the said Section. We do not wish to add anything to the judgment except to say that we agree therewith. These appeals are disposed of accordingly. 2.6.4 Following the decision of Hon’ble Apex Court in Madhur Housing and Development Company (supra),we hold that

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

SHUCHI MITTAL,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 104/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

DANVIR SINGH ,AGRA vs. I.T.O 2(1)(1), AGRA

In the result all the appeals filed by the

ITA 105/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

PUNJAB GENERAL MANUFACTURING WORKS,,MATHURA vs. JURISDICTIONAL A.O DC/AC CIRCLE -1(3)(1), MATHURA

In the result all the appeals filed by the

ITA 107/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

PUNJAB GENERAL MANUFACTURING WORKS ,MATHURA vs. JURISDICTIONAL, A.O DC/AC CIRCLE -1(3)(1),MATHURA), MATHURA

In the result all the appeals filed by the

ITA 108/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

ASHOKA GENERAL INDUSTRIES,,MATHURA vs. JURISDICTIONAL A.O WARD-1(3)(1), , MATHURA

In the result all the appeals filed by the

ITA 109/AGR/2021[2018 -19]Status: DisposedITAT Agra21 Mar 2022

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

KARM UDYOG,AGRA vs. J.A.O., DY.CIT., CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 111/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

TRANSWORLD SHOES PVT. LTD.,,AGRA vs. J.A.O., ITO., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 115/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

PREM VEHICLES PRIVATE LIMITED,AGRA, UTTAR PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result all the appeals filed by the

ITA 116/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

NEW DECENT FOOTWEAR INDUSTRIES,AGRA vs. JURISDICTIONAL OFFICER CIRCLE 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 61/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

M/S MASCOT METAL MANUFACTURERS ,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER CIRCLE1(1)(1), ALIGARH

In the result all the appeals filed by the

ITA 101/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

M/S SATYAM SOLUTIONS LTD ,GWALIOR vs. DCIT/ACIT 1(1), , GWALIOR

In the result all the appeals filed by the

ITA 102/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

CONCEPT CONCEIVERS AND EXECUTORS,AGRA vs. JURISDICTIONAL ASSESSING OFFICER ,CIRCLE(1)(1), AGRA

In the result all the appeals filed by the

ITA 103/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

BANMORE ELECTRICALS PVT. LTD.,GWALIOR vs. DY.CIT., GWALIOR

In the result all the appeals filed by the

ITA 55/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

ITA 53/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

E-1, Site-B UPSIDC Agra U.P. Sikandra, Agra U.P. PAN: AAFFC7998A (Appellant) (Respondent) Assessment year: 2018-19 Suchi Mittal vs. ITO Ward -1(1)(1) A-6/318, Kamla Nagar Agra Agra U.P. 282005 PAN: AVJPM9906D (Appellant) (Respondent) ITA No. 53 /Agra/2021 & Others (58) ITA No.107 & 108/Agr/2021 Assessment year: 2018-19 & 2019-20 Punjab General Manufacturing vs. J.O. Circle