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)

section 145(3) is wholly illegal in the case of the appellant which is enjoying registration u/s 12AA. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 1,30,72,364/- out of addition of Rs 20,28,52,965/- made by the Assessing Officer. The Ld. CIT(A) erroneously

M/S KALYANI BUILDWELL PRIVATE LTD,AGRA vs. ACIT CIRCLE4(1), AGRA

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

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Kalyani Buildwell (P) Ltd., Vs. Asstt. Commissioner Of Kalyani Point, Near Tulsi Income-Tax, Circle-4(1), Agra Cinema, Bye-Pass Road, Agra Pan No: Aacck7095G (Assessee) (Revenue)

section 43 B is not applicable in the case of the assessee. The findings of the ld. CIT(A) on the issue of service tax are perverse to that extent and can not be sustained. 6.5.1 In the above view, the grievance of the assessee on the issue of service tax is accepted as genuine and the addition so made

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

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

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

72,735/- against Electricity Bill to Dakshinanchal Vidyut Vitran Nigam Ltd. made by cash, and a further amount of Rs. 13,970/- is disallowed under section

SHRI BASANT MAKHIJA,GWALIOR vs. A.C.I.T. CIRCLE-I, GWALIOR

In the result, the appeals and Cross objection are allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2008-09

72,386/- for taxable capital gain. But there are some reasons according to income tax law on which the rebate/exemption taken by assessee can be disallowed. According to section

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

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

Bench: The Ao.

disallowances of keyman insurance policy, during the relevant financial year, in spite of the facts on records that the assessee has failed to produce any admissible evidence during the course of assessment proceeding before the AO.” 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and in fact

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

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

Bench: The Ao.

disallowances of keyman insurance policy, during the relevant financial year, in spite of the facts on records that the assessee has failed to produce any admissible evidence during the course of assessment proceeding before the AO.” 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and in fact

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

disallowance can be made in respect of sundry creditors which includes the above figure of Rs 49,72,098. This contention is acceptable in addition to the fact that many items of the sundry creditor remained unchanged vis a vis the earlier previous year. I am also inclined to agree to the contention of the assessee that the Assessing Officer

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

disallowed by the Ld. AO u/s 43B of the act. The Ld. A.R. has submitted provision of section 43B of the Act can be invoked only, where, a deduction was claimed by the appellant. But, in this case, the appellant has not claimed the deduction of Rs. 37,19,883/- of service tax liability by debiting to the profit

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

ANURAG MITTAL ,FIROZABAD vs. DCIT CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

disallowance is called for in the case of the ‘appellant’ as the Commission was duly paid in respect of services utilized by the ‘appellant’. 3 BECAUSE, interest under section 234A & 234B is either not chargeable or has excessively been charged. ITA No. 135 & 136/Agr/2018 3 Asst. Year: 2012-13 & 2013-14 BECAUSE, while confirming the addition Ld ‘CIT(A)’ made

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

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

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

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

M/S NAVADA EDUCATIONAL TRUST,AGRA vs. ITO 4(3), AGRA

In the result, the assessee’s appeal is treated as allowed for statistical

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

section 12AA of the Act by Ld. CIT -2, Agra on 05.02.2014 w.e.f. from 01.04.2013. Since for the year under consideration I.T.A Nos. 296 & 264/Agra/2016 3 registration u/s 12AA of the IT Act was not available to the Assessee Society, the AO assessed the assessee’s net surplus of income over expenditure of Rs.42,94,078/-. The AO had also

SMT. NEETA SHARMA,AGRA vs. A.C.I.T., CIRCLE-2, AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

disallowable interest amount by taking the rate of interest @ 3%, without appreciating the facts that the relatives or family members of the assessee ITA No.299 & 286 /Agr/2013 3 are claiming 15% rate of interest while unrelated parties are charging @8% to 6% . 3. That the Ld. CIT(A)-I, Agra has erred in law and on facts by restricting

A.C.I.T.-2, AGRA vs. SMT. NEETA SHARMA PROP., AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

disallowable interest amount by taking the rate of interest @ 3%, without appreciating the facts that the relatives or family members of the assessee ITA No.299 & 286 /Agr/2013 3 are claiming 15% rate of interest while unrelated parties are charging @8% to 6% . 3. That the Ld. CIT(A)-I, Agra has erred in law and on facts by restricting

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

disallowed interest of Rs.2,85,984/- and Rs.1,83,248/- for which, it was stated that the authorized representative of the assessee conceded. I.T.A No. 212/Agra/2018 3 3. In the first round of appeal, ITAT, Agra Bench, Agra Vide ITA No. 189/Agra/2011 dated 12.08.2015 has restored the matter back to AO holding that since the additions are based

M/S ESCO MARUTI BUILDERS PVT. LTD.,,AGRA vs. J.C.I.T., RANGE-4, AGRA

In the result, the appeal is allowed

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

section 133A of the Act was conducted at its business premises on 15.03.2011, wherein, the survey party had found and impounded certain incriminating documents. One such impounded document is marked as Annexure- 4, which is a ledger, and as per details recorded therein, it was found that the assessee had received cash advances amounting to Rs.8,00,02,000/- from