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

72,800/-, Rs.1,75,628/-, Rs.35,280/- and Rs.36,918/- apart from some other small bills of less than Rs. 30,000/-. The total payment of Jagran Prakashan was also of Rs.38,155/- with one bill of Rs.30,515 and another of Rs.7,640/-. 9.2 Even in this context, the provisions of this section are very clear. Subsection

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

In the result, the appeal is allowed

section 68 of the Act. AO converted limited\nscrutiny to complete scrutiny on 14.12.2017 and framed order on 28.12.2017.\nContention of the Assessee: Assessee submitted that AO enquired on\nunsecured loans prior to 14.12.2017, whereas he got approval on 14.12.2017\nand it is against the provision of the ACT.\nHeld:That the assessing officer has exceeded his jurisdiction in enquiring

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

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

section 145(3) of the Act, estimated the profit based on comparative profit shown by other players in the similar line, which is usually in the range of 0.8% to 1.25%. He observed that considering the totality of fact and circumstances of the case, net profit rate of 1% is found to be reasonable. He, therefore, estimated income

SHUSHIL KUMAR GAUTAM,GABHANA ALIGARH vs. ASSESSING OFFICER 4(1)(1), ALIGARH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

section 28 of the Act. The Assessing Officer further held that since the assessee did not maintain any books of accounts, the assessee is not considered to claim any deduction u/s 30 to 38 of the Act, which the assessee also failed to establish. 3.2. The Assessing Officer further noted that there was a specific information that the assessee