SHRI SUNIL KUMAR SARASWAT,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

131(1) of the 'Act' c) and such books of accounts were not rejected by the 'AO' and neither any defects nor any discrepancy was noticed by the 'AO'. 7. Because, learned 'CIT (Appeals)' has wrongly and without any material held that books of accounts were prepared after issuance of notice dated 28.03.2015 issued under section

SANSKAR NAGAR,JHANSI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, KANPUR

Appeals stands allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.351/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ Ita No.352/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ Ita No.353/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ Ita No.354/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपीलसं./ Ita No.349/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 6. आयकरअपीलसं./ Ita No.346/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 7. आयकरअपीलसं./ Ita No.347/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 8. आयकरअपीलसं./ Ita No.348/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18; Smc Bench) & 9. आयकरअपीलसं./ Ita No.350/Agr/2024

131(1) wherein they admitted to have received on-money on sale of plots. 2.2 In this background, a notice u/s 153A was issued to the assessee on 13-05-2019 and the assessee filed return of income declaring nil income. The Ld. AO referred to incriminating material in the shape of notebooks marked as Annexure

PUSHPA,MATHURA vs. ITO-1(2)(3), MATHURA

In the result,both appeals are allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Pushpendra Singh. Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Dldps6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Bcopd0484L (Appellant) (Respondent)

131 (All) the 12. Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order on the basis

PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA

In the result both appeals are allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)

131 (All) the Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order on the basis

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)

reassessment proceedings, show cause notice, dated 09.04.2024 was issued u/s 263, wherein the PCIT stated that Md. Irfan had entered into huge sale transactions with the assessee and the amount as remitted by HMA Agro Industries Ltd. to Sh. Md. Irfan was immediately withdrawn in cash from his account and in some cases, the funds were transferred to other accounts

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)

reassessment proceedings, show cause notice, dated 09.04.2024 was issued u/s 263, wherein the PCIT stated that Md. Irfan had entered into huge sale transactions with the assessee and the amount as remitted by HMA Agro Industries Ltd. to Sh. Md. Irfan was immediately withdrawn in cash from his account and in some cases, the funds were transferred to other accounts

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)

reassessment proceedings, show cause notice, dated 09.04.2024 was issued u/s 263, wherein the PCIT stated that Md. Irfan had entered into huge sale transactions with the assessee and the amount as remitted by HMA Agro Industries Ltd. to Sh. Md. Irfan was immediately withdrawn in cash from his account and in some cases, the funds were transferred to other accounts

RAJ SINGH,MATHURA vs. ITO-3(3), MATHURA

In the result appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

131 (All) 10. the Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order on the basis

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

131 (All.)(APB-24-26)the Hon’ble Allahabad High Court framed following question of Law for its consideration at the instance of appeal preferred by the assessee: "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order

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

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singh

reassessment proceedings, show cause notice, dated 09.04.2024 was issued u/s 263, wherein the PCIT stated that Md. Irfan had entered into huge sale transactions with the assessee and the amount as remitted by HMA Agro Industries Ltd. to Sh. Md. Irfan was immediately withdrawn in cash from his account and in some cases, the funds were transferred to other accounts

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

reassessment proceedings, show cause notice, dated 09.04.2024 was issued u/s 263, wherein the PCIT stated that Md. Irfan had entered into huge sale transactions with the assessee and the amount as remitted by HMA Agro Industries Ltd. to Sh. Md. Irfan was immediately withdrawn in cash from his account and in some cases, the funds were transferred to other accounts