JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

251/-made by the Ld Assessing Officer to the total income of the appellant on account of 5 percent of total credits in the bank account of the appellant by treating it as unexplained credits under section 68 r.w.s 115BBE of the Act without properly appreciating the facts of the case and submissions filed before him/her. 5. That

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR

In the result the appeal of the assessee is required to be failed and accordingly we dismiss both the appeals

disallowance for personal use of Telephone Rs.3,241/- ( a ) H o u s e h o l d W i t h d r a w a l s R s . 1 1 , 0 5 0 / - 5. The ld. AR had submitted that on 22 September 2008, the assessee filed a letter requesting the assessing officer to supply the copy

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

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

section 69C has no application in the facts and circumstances of the case of the appellant. The addition made u/s 69C is wholly illegal which may kindly be directed to be deleted. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 9 19. Because the Ld. CIT(A) erred, both in law and on facts, in restoring the matter to the file