DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

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

disallow a sum of Rs. 5,04,124 as being excessive interest paid in terms of Section 40A(2)(b) of the Act. The Assessee before the Id CITA submitted that the market rate of interest on unsecured loans was in the range of 12 to 14% whereas the Assessee has paid only 8% to its relatives on the unsecured

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)

7,00,000/-, claimed rebate of Rs. 13,320/- under section 87A, as per the first proviso to section 87A inserted by the Finance Act, 2023, which allows a rebate up to Rs.25,000/- to an individual whose income is chargeable under section 115BAC(1A), provided the total income does not exceed the threshold. 2.4 The return was processed

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing)

section 133(6) of the Act and that given to the Assessee was very short during the course of assessment proceedings. Hence, whatever documents that were available with the Assessee at that point in time, the Assessee could file before the ld AO within the allotted short span. The Assessee also gave the list of documents furnished from its side

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

7. Ground No. 4 relates to disallowance u/s. 40(a)(ia) of the Act amounting to Rs.9,53,000/- on account of non-deduction of tax at source on various expenses, which are mentioned in the ground reading as under : 4. BECAUSE, disallowance of Rs. 9,53,000/- made under section

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

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

7. Learned DR for the revenue has submitted that the assessee has admittedly remitted the payment of said commission of Rs.2,53,06,886/- to foreign commission agent, but failed to deduct tax at source under the provisions of section 195 of the Act. Learned DR, therefore, submits that the Assessing Officer was right in disallowing

RAM KUMAR SHIVHARE,SHIVPURI vs. DCIT ACIT 3(1) GWALIOR, GWALOR

Appeal is partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Vs. Dcit/Acit-3(1), Sh. Ram Kumar Shivhare, Wonder Bike Auto Sales Gwaliar Shivpuri, Ab Road, Shivpuri, Madhya Pradesh Pan :Adkps8008H (Appellant) (Respondent) Assessee By Sh. Rajendra Sharma, Adv. Department By Sh. Shailendra Srivastava, Sr. Dr Date Of Hearing 03.02.2025 Date Of Pronouncement 03.02.2025 Order

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case file perused. This assessee’s appeal raises the following substantive grounds: “1. That Under the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance

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

disallowed as per the provisions of section 40A(3) rw.r. 6DD of the Income-tax Rules, 1962. The appellant Submitted that following purchases have been made in cash from the Cultivators of agricultural products and therefore, these payments are allowable as per the provisions of section 40A(3A) r.w.r. 6DD(e) 7

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

7. The only effective issue to be decided in this appeal is as to whether the Learned NFAC was justified in confirming the levy of penalty under section 270A of the Act in the facts and circumstances of the instant case. 8. We have heard the rival submissions and perused the materials available on record. The original return of income

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

7. The only effective issue to be decided in this appeal is as to whether the Learned NFAC was justified in confirming the levy of penalty under section 270A of the Act in the facts and circumstances of the instant case. 8. We have heard the rival submissions and perused the materials available on record. The original return of income

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

7. The only effective issue to be decided in this appeal is as to whether the Learned NFAC was justified in confirming the levy of penalty under section 270A of the Act in the facts and circumstances of the instant case. 8. We have heard the rival submissions and perused the materials available on record. The original return of income

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

disallowed for mere delay in compliance of a procedural provision. In other words, we would like to submit that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply only to the extent they are more beneficial to a taxpayer. Therefore

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

disallowed for mere delay in compliance of a procedural provision. In other words, we would like to submit that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply only to the extent they are more beneficial to a taxpayer. Therefore

KAMLA ASSOCIATES,SHEOPUR vs. ACIT-3(1), GWALIOR

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

Bench: Shri M. Balaganeshkamla Associates, Vs. Acit, Pali Road, Sheopur, Circle-3(1), Mp Gwalior Mp (Appellant) (Respondent) Pan: Aaffk5366A Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

7 and 8 relate to confirmation of disallowance of payment made to escorts limited violating the provisions of section 40(a)(ia) of the Act. 7

M/S BLUE LOTUS DEVELOPERS ,GWALIOR vs. DCIT CIRCLE 2(1), GWALIOR

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalm/S Blue Lotus Developers Vs. Cit(A)/Nfac, 101, The Empire, 33, City Delhi Center, Gwalior M.P.-474011 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaifb4692D Appellant .. Respondent

section 40A(3) disallowance in very terms. P a g e | 3 M/s Blue Lotus Developers 7. This assessee’s appeal

GUFRANUL HASSAN,ALIGARH vs. ITO WARD 2(3)(1) JHANSI, JHANSI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Gufranul Hassan, Vs. Ito, D-4, Afzal Apartment, Ward-2(3)(1), Sir Syed Nagar, Jhansi Aligharh, Up 202 001 (Appellant) (Respondent) Pan: Aalph1367A Assessee By : None Revenue By: Shailender Shrivastava, Sr. Dr Date Of Hearing 07/02/2025 Date Of Pronouncement 07/02/2025

disallowance made on account of investments made under Section 80C to Section 80GG of the Act for Rs 7,94,500/- in the facts

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

RAKESH KUMAR SHARMA,ETAH vs. INCOME TAX OFFICER, WARD 4(3)(1),, ETAH

In the result, appeal is partly allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

7, he submitted that the Assessing Officer has disallowed 5% of the purchase and labour expenditure on the basis of adhoc disallowance for the simple reason that the assessee has not filed any details. With regard to ground No. 8, he submitted that the Assessing Officer has disallowed 15% of the administrative expenses. He submitted that the assessee

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

disallowed the claim of the TDS credit of Rs. 24,04,000 reflected in Form 26AS for the impugned year resulting in appellant filing an appeal before the Ld. CIT(A) and also an online rectification under section 154 of the I.T. Act, 1961. 7