MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

1,53,70,347/- by disallowing expenses, exceeding the scope of the limited scrutiny. The CIT(Appeals) upheld the AO's order.", "held": "The Tribunal held that the AO exceeded the jurisdiction by examining issues beyond the 'limited scrutiny' scope without proper conversion to complete scrutiny. The case was selected for specific issues, and the AO's investigation into expenses

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

disallowance of Rs. 9,53,000/- made under section 40(a)(ia) of the Act in respect of rent paid for hiring of JCB Porcelain, Roller, Tractor and Tanker is unwarranted, without any evidence brought on records to conclude that any payment was made to any individual in excess of the threshold limit of Rs. 1

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

53,340/-. The difference in the total income was explained to be attributable to the net profit of Rs.31,139/- derived from M/s. Co. Statutory notices were issued and after considering G.S. Trading assessee's detailed submission in respect of aforesaid credits, the break-up of Rs.91,09,669/- was furnished by the assessee during the assessment proceedings. Further, details

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41,98,630/-. Subsequently

ANIL KUMAR,ETAH vs. INCOME-TAX OFFICER, WARD-4(3)(1), ETAH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

1. That the learned Assessing Officer has erred in law and on facts to initiate the proceedings u/s 147 r.w.s 143(3) treating the entire sale consideration as the income of the appellant without getting any efforts to verify the information or extracting the income which is factually incorrect. 2. That the learned Assessing Officer has erred

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

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

1. Because The CIT(A) has erred in confirming the addition of Rs.1,85,70,973 being the commission paid to foreign agents. 2. Because the order appealed against is contrary to the facts, law and principles of natural justice. the appellant craves leave to add, delete, modify or substitute any or all the grounds of appeal at any appropriate

SHAMIM QURESHI,JHANSI vs. INCOME TAX OFFICER, JHANSI

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhshamim Qureshi, Vs. Income Tax Officer, 651/1, Cic Campus, Jhansi Jhokhan Bagh, Jhansi,Up (Appellant) (Respondent) Pan: Aajpq3427C Assessee By : Shri Sanjay Agarwal, Ca Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 18/03/2026 Date Of Pronouncement 18/03/2026

1. The appeal in ITA No. 587/AGR/2025 for AY 2015-16, arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 23.09.2024 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated

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

In the result, the appeal of the Revenue is dismissed

53 CITIA) has died\nabout the facts and other\nmaterial available on the\nrecord which has been filed by\nthe assessee before Ld. AG to\nprove the identity and\ncreditworthiness of the lenders\nand genuineness of the\ntransactions. The same has been\naccepted by the CITIA) which\nreflected in para 5.3 to 5.7 of the\norder.\ne. Average balances