MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

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

u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas in the course of the proceedings before me for the assessment year 2008-09 it appears to me that you;- ** have concealed the particulars of your income or have furnished inaccurate particulars of such income. You are hereby requested to appear

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

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

u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas in the course of the proceedings before me for the assessment year 2008-09 it appears to me that you;- ** have concealed the particulars of your income or have furnished inaccurate particulars of such income. You are hereby requested to appear

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

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

u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas in the course of the proceedings before me for the assessment year 2008-09 it appears to me that you;- ** have concealed the particulars of your income or have furnished inaccurate particulars of such income. You are hereby requested to appear

SH. GIRRAJ KISHORE AGARWAL, HUF,AGRA vs. DY.C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

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

u/s 271(1)(c). It is Said down that imposition of penalty under section 271(1)(c) is a civil liability and the burden of proof that there is no guilty mind is on the assessee. It is specifically stated that when the explanation offered is found to be false or when the assessee fails to provs. that

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

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because

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)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

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)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

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)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

D E R 1. The appeal in ITA No. 318/AGR/2025 for AY 2025, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 12.08.2022 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated

SMT. ASHA RANI GUPTA,AGRA vs. DY. C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

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

section 271(1)(c) of the IT Act, as its equivalent, ‘concealment of income’, and ‘suggestio falsi’, literally, ‘suggesting or stating a falsehood’, which manifests itself as ‘furnishing of inaccurate particulars thereof’, are two distinctly separate charges; that leveling of either of these charges has to be explicitly brought to the notice/knowledge of the assessee, sans which, the assessee

M/S NARESH KATARE, CONTRACTOR,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

In the result, appeals of the assessee is allowed

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

section 271(1)(c) can not be ruled out. III. 124 ITR 376 (Madras HC) Rathnam& co. vs. IAC. IV. 236 ITR 977 (SC) the apex court in the case of CIT vs B.A. Balasubramanian & Brothers Co. decision of hon’ble Madras High Court affirmed, cited 124 ITR 376. V. 118 Taxman

M/S MISS HILL EDUCATION SOCIETY,GWALIOR vs. ACIT CIRCLE-1, GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

D. JAIN, JUDICIAL MEMBER I.T.A No. 90/Agra/2016 (ASSESSMENT YEAR-2003-04) M/s Miss Hill Education Society Vs..ACIT-Circle-1, Laxmi Bai Colony Padav Lashkar Gwalior. Gwalior. PAN No.AAATM8693D (Assessee) (Revenue) Assessee by Shri Ajay Wadjikar, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 31.08.2017 Date of Pronouncement 27.09.2017 ORDER This is assessee’s appeal for Assessment Year

MANAS SEWA SAMITI,ALIGARH vs. ADDL. C.I.T. RANGE-I, ALIGARH

In the result, both the appeals are allowed

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

D. JAIN, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 361 & 362/Agra/2014 (ASSESSMENT YEAR: 2007-08 & 2009-10) Manas Sewa Samiti, Vs..Addl. CIT, Range-1, 63, Vishnupuri, Aligarh. Aligarh. PANNo.AABTM4363M (Revenue) (Assessee) Assessee by Shri Anurag Sinha, AR. Revenue by Shri Waseem Arshad, Sr. DR. Date of Hearing 11.09.2017 Date of Pronouncement 23.11.2017 ORDER PER, BENCH

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

D has been inserted to the Chapter w.e.f. 1.6.2007 by the Finance Act 2007. These provisions thus also deal with the assessment in case of search or requisition and when the assessment orders in the present case were passed the provisions laid down u/s. 153D were very much in operation. In the present case, assessments in question have been framed

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

D has been inserted to the Chapter w.e.f. 1.6.2007 by the Finance Act 2007. These provisions thus also deal with the assessment in case of search or requisition and when the assessment orders in the present case were passed the provisions laid down u/s. 153D were very much in operation. In the present case, assessments in question have been framed

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

D has been inserted to the Chapter w.e.f. 1.6.2007 by the Finance Act 2007. These provisions thus also deal with the assessment in case of search or requisition and when the assessment orders in the present case were passed the provisions laid down u/s. 153D were very much in operation. In the present case, assessments in question have been framed

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

D has been inserted to the Chapter w.e.f. 1.6.2007 by the Finance Act 2007. These provisions thus also deal with the assessment in case of search or requisition and when the assessment orders in the present case were passed the provisions laid down u/s. 153D were very much in operation. In the present case, assessments in question have been framed

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

D has been inserted to the Chapter w.e.f. 1.6.2007 by the Finance Act 2007. These provisions thus also deal with the assessment in case of search or requisition and when the assessment orders in the present case were passed the provisions laid down u/s. 153D were very much in operation. In the present case, assessments in question have been framed