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
ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019
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)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68
4 ors.
the revenue therefore, the order of the Ld. P. Commissioner of Income
Tax passed under section 263 of the I.T. Act. deserves to be quashed.
6. That any other relief or reliefs deemed fit in the facts and circumstance of the case may be granted.”
5. At the time of hearing, ld. AR of the assessee submitted
