ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

1) would help the ld. Commissioner to take cognizance under section 263 of the Act, if no inquiry was conducted by the AO before finalizing the assessment order. No doubt the assessment orders are very brief, and did not have elaborate discussion on these issues, but it is pertinent to bear in mind that assessees have no control over

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

1) would help the ld. Commissioner to take cognizance under section 263 of the Act, if no inquiry was conducted by the AO before finalizing the assessment order. No doubt the assessment orders are very brief, and did not have elaborate discussion on these issues, but it is pertinent to bear in mind that assessees have no control over

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

263 4. The assessee opted for new regime of taxation. As the total income of the assessee for the year under consideration did not exceed Rs. 7 lakhs, the assessee was eligible for tax rebate under Section 87A of the Act. The tax rebate under Section 87A of the Act is allowable on total income earned by the assessee except

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

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

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)

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

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)

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

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)

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

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

263/- M/s Ronit Developers Private Limited, Delhi against supply of Materials used in the building of the Engineers College, the provisions of section 194C of the Income tax act, 1961 is not applicable for aforesaid payment made, hence the assessee society is not treated as assessee in defaults amounting to Rs.7,50,231/-. Under Section 201(1

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

The appeals of the department are dismissed

263. Subsequently, various other High Courts have also approved the decision of Spl. Bench of ITAT as well as that of Rajasthan High Court. ITA 322 & 327/Agra/2015 16 3.6.4 Hon’ble Delhi High Court in the case of M/s Ankitech Pvt. Ltd. (ITA No. 462 of 2009) reported in 340 ITR 0014, held as follows: – “24. The intention behind enacting

M/S A K TRANSPORT AGENCY,FARRUKHABAD vs. CIT APPEAL, ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

1) in relation to any matter other than the matter which has been so considered and decided. 5. Heard. Question is as to whether the ld. CIT(A) is justified in upholding the rectification order passed by the AO when, as per the assessee, there was no mistake apparent from the record, since there was no change in the facts

GINNI FILAMENTS LTD.,GAUTAM BUDH NAGAR vs. DCIT CIRCLE 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

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

disallowed the aforesaid liability and added Rs.34,45,60,149/- in the income of the assessee u/s. 41(1) of the Act. 3. Aggrieved assessee preferred an appeal before learned CIT(Appeals) against the assessment order dated 22.09.2022 passed u/s. 143(3) r/w 2 | P a g e section144B of the Act. Learned CIT(Appeals) dismissed assessee’s first appeal

AKASH GOYAL,AGRA vs. ACIT CIRCLE 1(1)(1), AGRA

In the result, appeal is allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

1), Civil Lines, Agra. Agra. PAN: ABVPG6220A (Appellant) (Respondent) Appellant by Shri Navin Gargh, Adv. Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 10.10.2019 Date of Pronouncement 04.11.2019 ORDER Per Dr. M. L. MEENA, A. M.: This appeal is directed by the assessee against the order dated 31.01.2018 passed by the Commissioner of Income Tax, (Appeals)-1, Agra

M/S RAJEEV KUMAR CONTRACTOR PVT.LTD.,FIROZABAD vs. ACIT., CIRCLE-2(2)(1), FIROZABAD

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

1), Firozabad-205135 Firozabad (APPELLANT) (RESPONDENT) PAN No. AACCR9715L Assessee by : Sh. Rajendra Sharma, Adv. Revenue by : Sh. Sukesh Kumar Jain, CIT-DR Date of Hearing: 03.02.2025 Date of Pronouncement: 03.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)-2, Agra’s order dated 13.09.2018, in proceedings

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

section, 40a(ia) the Income Tax Act, 1961 of a sum of Rs.4,92,250/- debited towards rent of equipment. 5. That the Hon'ble ITAT, Agra vide order dated 26.04.2016 has already held that the order passed u/s 263 of the Income Tax Act, 1961 is invalid in respect of Ground no. 2 and 3 above. Any other relief

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

1. That the Ld. AO made an addition without appreciating the facts of the case that Assessing officer is not competent for making the assessment under Income Tax Act 1961 because it was not under is Jurisdiction. So, Principal Commissioner of Income Tax, Agra is also not justified to pass an order u/s 263 without under is jurisdiction. 2. That

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

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

Bench: The Ao.

disallowances of keyman insurance policy, during the relevant financial year, in spite of the facts on records that the assessee has failed to produce any admissible evidence during the course of assessment proceeding before the AO.” 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and in fact

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

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

Bench: The Ao.

disallowances of keyman insurance policy, during the relevant financial year, in spite of the facts on records that the assessee has failed to produce any admissible evidence during the course of assessment proceeding before the AO.” 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and in fact

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX , AGRA

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

section 132A. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 Taxmann.com 398 05/10/2015) which deals with a situation where in the original return of income was processed u/s 143(1

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

section 132A. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 Taxmann.com 398 05/10/2015) which deals with a situation where in the original return of income was processed u/s 143(1