BLUE LOTUS DEVELOPERS,GWALIOR vs. DCIT 1(1) GWALIOR, GWALIOR

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganeshblue Lotus Developers, Vs. Dcit, 101, The Empire 33 City Circle-1(1), Centre, Thalipur, Gwalior Gwalior (Appellant) (Respondent) Pan: Aaifb4692D Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

70,276/- and Assessee was asked to produce the supporting vouchers for verification of genuineness of these expenses. The details filed by the Assessee were found to be incomplete by the Learned AO and Learned AO concluded that most of these vouchers are self-made vouchers and accordingly proceeded to make an ad-hoc disallowance of Rs 3

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

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

section 263 of the Act. He remitted the order back to the AO\nto pass fresh order after conducting proper enquiries.\n9. On careful consideration of material facts on record, we observed that Ld\nPCIT had completely ignored the other facts on record that in the case of\nIrfan, in subsequent appeal before CIT(A), the addition was deleted. Further

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

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

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

In the result, the appeal is allowed

70,347/-\nLearned AR has referred order dated 17.03.2025 passed by Jaipur Bench of\nthe Tribunal in ITA No. 902/JPR/2024, Suchita Bhatia V. the DCIT in support\nof his arguments, praying to delete the addition and quash the impugned\norder.\n7. Learned Sr. DR for the revenue has submitted that assessee did neither\nsubmit any documentary evidence before the Assessing

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

section 68 of the Income tax Act, 1961 through which the onus automatically shifts upon the Assessing Officer to make independent enquiry about the genuineness of the loans when necessary information about the lender is provided by the Assessee. 3. That the learned Commissioner of Income Tax (Appeals) (NFAC) has miserably failed to appreciate the case laws relied upon

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

disallowance of commission paid, but tax not deducted to the extent of Rs.1,85,6,973/-. 3. Aggrieved, assessee preferred an appeal before learned CIT(A), Gurgaon. Learned CIT(A) partly allowed the appeal preferred by assessee on another issue and dismissed the issue of commission paid to non-resident without TDS deduction. 4. Aggrieved with the above order, assessee

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

section 41(1) and consequential addition is highly arbitrary and not sustainable on facts and under the law. 3. That in any case, the outstanding balance of sundry creditors being of consequential nature and arising from trading transactions, the correctness and genuineness of which is not dispute, the entire basis of addition is patently misconceived and devoid of merits

VIMAL KUMAR,MAINPURI vs. INCOEM TAX OFFICER, WARD-4(2)(4), MAINPURI

In the result, the appeal of the assessee is partly allowed

Bench: Shri M. Balaganeshvimal Kumar, Vs. Income Tax Officer, Ramnagar, Halpur, Ward-4(2)(2), Agra, Up Agra (Appellant) (Respondent) Pan: Assessee By : Shri Harsh Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

3 to 11 raised by the assessee are challenging the confirmation of disallowance of purchases in the sum of Rs 77,79,000. 5. We have heard the rival submissions and perused the materials available on record. The assessee is an individual engaged in the business of commission agency (Kaccha Arahtiya) dealing in food grains, paddy, vegetables and oil seeds

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

70,357/- and of Rs.86,184/- apart from some other small bills, making a total payment of Rs.5,76,791/-. Similarly, in the case of M/s. Unique communications, a number of bills that were of higher value than Rs.30,000/- were there. These included bills of Rs.54,504/-, Rs.85,930/-, Rs.1,72,800/-, Rs.1,75,628/-, Rs.35,280/- and Rs.36

SH. SRIDHAR PANDEY,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

section 292C of the Act, the diary is to be attributed to as belonging to the assessee and addition to be confirmed in the hands of the assessee.Theaddition of ₹16,70,000/- made in the hands of the assessee is therefore directed to be deleted . 11. Ground of appeal No. 1 is accordingly allowed. 12. Ground of appeal

SHRI SRIDHAR PANDEY S/O,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

section 292C of the Act, the diary is to be attributed to as belonging to the assessee and addition to be confirmed in the hands of the assessee.Theaddition of ₹16,70,000/- made in the hands of the assessee is therefore directed to be deleted . 11. Ground of appeal No. 1 is accordingly allowed. 12. Ground of appeal

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

In the result, the appeal of the Revenue is dismissed

70 CIT vs. Karaj Singh (Punjab & Haryana)\n2. [2024] 164 Taxmann.com 764 PCIT vs. Merrygold Gems (P.) Ltd. (Gujarat)\n3. [2022] 145 Taxmann.com 27 PCIT vs. Ambe Tradecorp (P.) Ltd. (Gujarat)\n4. [2022] 140 Taxmann.com 370 Rajhans Construction (P.) Ltd. vs. ACIT (ITAT, Surat)\n5. DCIT vs. Tripoli Management Pvt. Ltd. in ITA No. 05/AHD/2024 (ITAT Ahmedabad) order\ndated

MADHURI JAISWAL,GWALIOR, MADHYA PRADESH vs. DCIT/ACIT 3(1), GWL, GWALIOR, MADHYAPRADESH

In the result, assessee’s appeal is allowed

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

70,000/- and cash deposited on 12.11.2016 was Rs.35,86,500/-. He further observed that since most of the receipts of the assessee from OPD and Nursing Home were in cash, out of Rs.35,86,000/-, he proceeded to give benefit of Rs.5,86,500/- as regular receipts of assessee from OPD and nursing home and the remaining amount