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

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

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

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

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

iii) M/s Jagram Prakashan Ltd., Rs. 38,155/- iv) M/s Unique Communication Rs. 5,75,599/- 3. Since, the assessee should have deducted the tax at source as per provisions of section 194C of the Income tax act at the time of crediting the said payments to the accounts of the contractors, which it has failed to do, thus

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)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, 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)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

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)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

DY C.I.T.-3, MATHURA vs. M/S KOSHDA BUILDCON PVT. LTD., MATHURA

In the result, this appeal filed by the Revenue stands allowed for

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2014-15]

1. That the Ld. CIT (A)-1, Agra has erred in law and facts in deleting the addition of Rs.5,17,61,420/- because the applied percentage completion method in assessment order is correct as the "Project Completion Method" was not in existence before 01.04.2003. 2. That the decision of Ld. CIT (A)-1, Agra is not acceptable

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

iii) genuineness of the transaction. The department's exercise starts\nonly when these three ingredients are established prima facie, by the assessee.\n12. The Hon'ble Calcutta High Court) in Shankar Industries v. CIT [1978] 114 ITR 689 has\nheld that the Assessee must prove identities of creditors, capacity of creditors to advance\nmoneys and genuineness of the transactions, then