SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

iii) 380/2015 (Kar). “Dilip N. Shroff Vs. JCIT”, 291 ITR 519 (SC). (iv) “Ashok Pai vs. CIT”, 292 ITR 11 (SC). (v) (vi) “CIT vs. Reliance Petroproducts (P) Ltd.”, 322 ITR 158 (SC). (vii) “Uma Shankar Agarwal vs. DCIT”, ITA No. 1831 to 1835/Kol/2015. (viii) “Suvaprasanan Bhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed

iii) 380/2015 (Kar). “Dilip N. Shroff Vs. JCIT”, 291 ITR 519 (SC). (iv) “Ashok Pai vs. CIT”, 292 ITR 11 (SC). (v) (vi) “CIT vs. Reliance Petroproducts (P) Ltd.”, 322 ITR 158 (SC). (vii) “Uma Shankar Agarwal vs. DCIT”, ITA No. 1831 to 1835/Kol/2015. (viii) “SuvaprasananBhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

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

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

iii) 380/2015 (Kar). “Dilip N. Shroff Vs. JCIT”, 291 ITR 519 (SC). (iv) “Ashok Pai vs. CIT”, 292 ITR 11 (SC). (v) (vi) “CIT vs. Reliance Petroproducts (P) Ltd.”, 322 ITR 158 (SC). (vii) “Uma Shankar Agarwal vs. DCIT”, ITA No. 1831 to 1835/Kol/2015. (viii) “Suvaprasanan Bhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

iii) 6 ST&CB Para 6 Page admitted that they have signed some papers on 6 MK&SA Para 6 instruction of their relative/friend who happened Page 6 VJ&RB Para 6 to be employees / closed relative of K.S. Oil Page 6 SK&MM Para group. 6 Page 6 RSaNM Para 6 Page 6 SS&MT Para 7 Page Shri

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

iii) 6 ST&CB Para 6 Page admitted that they have signed some papers on 6 MK&SA Para 6 instruction of their relative/friend who happened Page 6 VJ&RB Para 6 to be employees / closed relative of K.S. Oil Page 6 SK&MM Para group. 6 Page 6 RSaNM Para 6 Page 6 SS&MT Para 7 Page Shri

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

iii) 6 ST&CB Para 6 Page admitted that they have signed some papers on 6 MK&SA Para 6 instruction of their relative/friend who happened Page 6 VJ&RB Para 6 to be employees / closed relative of K.S. Oil Page 6 SK&MM Para group. 6 Page 6 RSaNM Para 6 Page 6 SS&MT Para 7 Page Shri

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

iii) 6 ST&CB Para 6 Page admitted that they have signed some papers on 6 MK&SA Para 6 instruction of their relative/friend who happened Page 6 VJ&RB Para 6 to be employees / closed relative of K.S. Oil Page 6 SK&MM Para group. 6 Page 6 RSaNM Para 6 Page 6 SS&MT Para 7 Page Shri

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

iii) 6 ST&CB Para 6 Page admitted that they have signed some papers on 6 MK&SA Para 6 instruction of their relative/friend who happened Page 6 VJ&RB Para 6 to be employees / closed relative of K.S. Oil Page 6 SK&MM Para group. 6 Page 6 RSaNM Para 6 Page 6 SS&MT Para 7 Page Shri

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

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

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

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

disallowed the assessee’s claim u/s 10A on the basis that the 21. assessee did not fulfill the conditions contained in section 10A. It was observed that the business premises of the assessee was not situated either in a Software Technology Park, or in a Special Category Zone, as required by the provisions of section 10A(1) (A); that

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

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

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

section 151 of the Act. The statutory notice dated 31.03.2021 issued u/s. 148 and subsequent notice issued u/s. 142(1) with questionnaire dated 15.11.2021 stood un-responded by the assessee. The assessee, however, submitted his reply dated 20.02.2022 in response to notice u/s. 142(1) dated 24.12.2021, which as per Assessing Officer, was not found satisfactory. Thereafter, show cause notice

RAJVEER SINGH YADAV CONTRACTOR,ETAWAH vs. ITO-2(2)(5), , ETAWAH

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

section 234B of the Act as the Income of the assessee is subjected to TDS. 5. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. , I.T.A No. 179/Agra/2018 3 6. BECAUSE, the order appealed against

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)

35,180/- as originally determined by the Assessing Officer in the assessment order dated 09.04.2021. Notice of demand and challan is issued accordingly.” H. From the above sequence of events and documentary evidences, it is very much clear that the AO was well aware about the reasons for reopening of the assessment u/s 148 and he took all the step

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)

35,180/- as originally determined by the Assessing Officer in the assessment order dated 09.04.2021. Notice of demand and challan is issued accordingly.” H. From the above sequence of events and documentary evidences, it is very much clear that the AO was well aware about the reasons for reopening of the assessment u/s 148 and he took all the step

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)

35,180/- as originally determined by the Assessing Officer in the assessment order dated 09.04.2021. Notice of demand and challan is issued accordingly.” H. From the above sequence of events and documentary evidences, it is very much clear that the AO was well aware about the reasons for reopening of the assessment u/s 148 and he took all the step