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14 results for “disallowance”+ Section 253(4)clear

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Key Topics

Section 153D30Addition to Income14Section 143(3)13Disallowance11Section 153A10Penalty9Section 271D8Section 143(1)8Section 1328Section 142

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

ITA 297/AGR/2016[2008-09]Status: DisposedITAT Agra14 Oct 2019AY 2008-09
Section 133ASection 139Section 142(1)Section 143(3)Section 148Section 271Section 271(1)(b)Section 271B

4. Thereafter, a Notice under section 142(1) along with a detailed Questionnaire was issued to the assessee fixing compliance on 28.11.2011. In response to Assessee along with his Chartered Accountant appeared before the AO on 12.12.2011, filed written reply along with Audit Report offering a sum of Rs14,33,333/-. The Assessment came to be completed under section

8
Section 145(3)8
Search & Seizure2

M/S BHOLE BABA MILK FOOD INDUSTRIES DHOLPUR,AGRA vs. J.C.I.T., RANGE -4, AGRA

In the result appeal is dismissed

ITA 242/AGR/2014[2010-11]Status: DisposedITAT Agra11 Sept 2019AY 2010-11

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

Section 80Section 80I

disallowed net profit on trading goods ofDholpur Unit amounting to Rs.62,35,937/- while calculating deduction allowable under the provisions of section 80IB of the Income Tax Act. The aforesaid amount was a part I.T.A No. 242/Agra/2014 5 of profit earned from Dholpur Unit and had rightly been claimed by the appellant as a deduction u/s 80IB of the Income

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 139(1)Section 37(1)Section 43B

section 139(1) of the Act and 2 I.T.A No.313/Agra/2014 ASSESSMENT YEAR: 2010-11 the AO has further added an amount of Rs.7,05,147/- being the amount debited by the assessee on account of insurance keymen persons in the profit and loss account by observing that it is not being used for business purpose and disallowed

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11

Bench: SHRI RAMIT KOCHAR (Accountant Member)

For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250

4. During the course of assessment proceedings, the Assessing Officer issued statutory notices u/s. 142(1) as well as show cause notice u/s. 144 of the Act, show causing to the assessee that why deduction u/s. 11 may not be denied to the assessee as registration u/s. 12AA was granted vide order dated 14.09.2011 w.e.f. 01.04.2011, i.e., for the assessment

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

4 SCC 379). 30. As already noted above, the expression “civil consequences” encompasses infraction of not merely property or personal rights but of civil liberties, material deprivations and non-pecuniary damages. Anything which affects a citizen in his civil life comes under its wide umbrella. Accordingly, we reject the argument and hold that since an order under section

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

4 SCC 379). 30. As already noted above, the expression “civil consequences” encompasses infraction of not merely property or personal rights but of civil liberties, material deprivations and non-pecuniary damages. Anything which affects a citizen in his civil life comes under its wide umbrella. Accordingly, we reject the argument and hold that since an order under section

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 366/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 365/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME, AGRA

Appeals stand allowed

ITA 370/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 364/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 371/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 367/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 369/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 368/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that