DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing)

68,625/-. During the course of assessment proceedings, the ld AO proceeded to examine the veracity of purchases made by the Assessee. The Assessee furnished the list of parties from whom it had made purchases. The Assessee is a partnership firm engaged in the business of manufacture and export of frozen meat, hide, MBM, poultry feed, tallow etc., from

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

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

Bench: Shri M. Balaganesh**

68,625/-. During the course of assessment proceedings, the ld AO proceeded to examine the veracity of purchases made by the Assessee. The Assessee furnished the list of parties from whom it had made purchases. The Assessee is a partnership firm engaged in the business of manufacture and export of frozen meat, hide, MBM, poultry feed, tallow etc., from

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

68 P&4 [2010]21 DTR 158. V. Dy. CIT Vs. Kalindi Rail Engg. Ltd. ITA No. 322 [Del of 2008] [2012] 21 Taxman.Com 24 (Del tribunal). VI. CIT V/s Iqubal Singh & Co. (2009) 180 Taxman 355 Punjab & Haryana. 5 ITA 53/Agra/2016 VII. ITAT Agra Bench, Agra in the cases of-  Hariyana Delhi Tpt Commission Agency Vs. ACIT

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

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

68-69 is a copy of permission of the Software Technology Parks of India, granted to the assessee, extending to the assessee, all facilities and privileges admissible under the STP Scheme for setting up a 100% Export Oriented Unit under the STP Scheme, at H-239, Madhav Nagar, Opposite A.G. Office, Laskar Gwalior-474002 (M.P.), in the State of Madhya

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

68 Month wise Production of Dairy Products 69 Month wise detail of Sales of various products 452 – 456 Copy of Annual VAT Return filed for the Financial Year 2012-13 457 – 463 Month wise detail of Sales to various parties 464 – 466 List of Trade Receivables in excess of Rs. 1 lac 467 – 468 List of Sundry Creditors 469 Copies

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

68 of the IT Act. The first appeal filed by the appellant assessee was dismissed by the ld CIT(A), vide impugned order dated 07.07.2025, against which this second appeal. 6. As regards the preliminary issue raised through the additional ground noted hereinabove, the approval granted by the ld PCIT-1-(Agra) in terms of section

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 153C falls not in the impugned assessment year. After considering the facts on record, we are inclined to accept the reasoned order of Ld CIT(A). In the result, ground nos.3 and 4 raised by the revenue are dismissed. 40. With regard to Ground No.5 on the issue of retraction by the assessee, ld. DR submitted that assessee

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 153C falls not in the impugned assessment year. After considering the facts on record, we are inclined to accept the reasoned order of Ld CIT(A). In the result, ground nos.3 and 4 raised by the revenue are dismissed. 40. With regard to Ground No.5 on the issue of retraction by the assessee, ld. DR submitted that assessee

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 153C falls not in the impugned assessment year. After considering the facts on record, we are inclined to accept the reasoned order of Ld CIT(A). In the result, ground nos.3 and 4 raised by the revenue are dismissed. 40. With regard to Ground No.5 on the issue of retraction by the assessee, ld. DR submitted that assessee

MODERN AGENCIES,JHANSI vs. ACIT CIRCLE-6, JHANSI

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

68,184.63 Working of the excess stock valued at cost as declared by the assessee on the basis of the excess quantity of material found during survey and declared in the above Profit & Loss Account at Rs. 39,13,263/- is shown to have been computed by the assessee (appellant) as under— Physical statement date of survey taken by department

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41