ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section 195(1) consists of the words “chargeable under the provisions of the Act”. A person paying interest

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

disallowed under section 36. 6. It is seen that in the various grounds taken by the assessee he is trying to argue case by filing evidences as is done during scrutiny assessments and not u/s143(1) under centralized computerized processing. In view of the procedures that exist for computerized processing, assessee is advised to first file a rectification application online

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

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

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

201 (1)/(1A) of the Income tax act. Thus the stand of the AO is hereby confirmed and the total demand raised of rupees 7,50,231/- by treating the assessee as assessee in default for not deducting TDS under section 194C is hereby confirmed.” 7. Aggrieved assessee is in appeal before us raising following grounds of appeal :- “1. Since

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

The appeals of the department are dismissed

section (1) as if such house or houses had been let. 4.6.1 A plain reading of the aforesaid provisions makes it clear that where a property is fully let out, its Annual Value is to be taken at ITA 322 & 327/Agra/2015 26 higher of the actual rent received / receivable from the said property or the sum for which the said

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

1,00,00,000/- made on account of disallowance under the head of depreciation." 6. "Whether on the facts and in the circumstances of the case, the order of the Ld. CIT(A) is perverse to the facts." 7. "Any other ground that may be adduced at the time of hearing." 2. Brief facts of the case are that

PRAGATI SINGH,GWALIOR vs. CIT, AAYKAR BHAVAN GWALIOR

Appeal of the assessee is allowed in the above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year:2013-14

1. On the facts and circumstances of the Case The learned C.I.T.(A) erred in confirming disallowance of Rs.2,74,978 under section 40(a)(ia) is illegal unjustified and is bad in law. 2. The learned C.I.T.(A) erred in not restricting the disallowance to only 30% of Rs.2,74,978 as amended in section

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

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

disallowed interest of Rs.2,85,984/- and Rs.1,83,248/- for which, it was stated that the authorized representative of the assessee conceded. I.T.A No. 212/Agra/2018 3 3. In the first round of appeal, ITAT, Agra Bench, Agra Vide ITA No. 189/Agra/2011 dated 12.08.2015 has restored the matter back to AO holding that since the additions are based

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

201 ITR 674 (Kar) held that the Assessing Officer’s powers under the Section are not arbitrary and he must exercise his discretion and judgment judicially. CIT Vs. Surjeet Singh Mahesh Kumar (1994) 210 ITR 83 (All) held that in every case of Best Judgement, the element of guess work cannot be eliminated so long as best judgement

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

1,50,000 7. Shree Timber 2,00,000 Company 19. As is clear from the tabulation hereinabove that the Assessing Officer had made the addition even in respect of Axis Bank and Barclay Finance. This shows the total non-application of mind by the Assessing officer. In respect of these two creditors, we have no doubts that these

GUNJAN GUPTA,NOIDA vs. PR.CIT-1, AGRA

In the result, this appeal filed by assessee stands dismissed

Bench: Sh. Shamim Yahya & Shri Yogesh Kumar Usgunjan Gupta Vs. Pr. Cit A-45, Sector – 26 Agra - 1 Noda – 201 301, Uttar Pradesh Pan No. Abupg 5419 J (Appellant) (Respondent) Assessee By -None- Revenue By Dr. Arun Kumar Yadav- Cit(D.R.) Date Of Hearing: 06.12.2023 Date Of Pronouncement: 08.12.2023

201 301, Uttar Pradesh PAN No. ABUPG 5419 J (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Dr. Arun Kumar Yadav- CIT(D.R.) Date of hearing: 06.12.2023 Date of Pronouncement: 08.12.2023 PER SHAMIM YAHYA, AM : This appeal filed by the assessee is directed against the order of learned Pr. Commissioner of Income Tax (PCIT) - 1, Agra dated 24.03.2021 pertaining to Assessment

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) PAN: AACCC6834D Assessee by : None Revenue by: Shri Sukesh Kumar Jain, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 04/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 99/AGR/2025 for AY 2012-13, arises out of the order of the National

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

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

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

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

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

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