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

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

68 read with section 263, of the Income-tax Act,\n1961 - Cash credit (Gift) Assessment years 2007-08 and\n2008-09 - Assessee received certain amount as gifts from\nhis father and sister who were non-residents in India\nAssessing Officer after making detailed enquiries, took a\nview that assessee had duly proved identity, source and\ncreditworthiness of donors Commissioner

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

131(1)(d) to the enquiry by learned ITO Ward-3(3), Bulandshahr dated 01.03.2016 along with the Annexures viz., (a) Enquiry report of Income Tax Inspector dated 23.02.2016, (b) Confirmed copy of ledger account of the appellant in the books of M/s Prashant Dairy and (c) Copy of Bank Statement of M/s Prashant Dairy explain the genuineness

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

In the result, appeal preferred by the revenue is dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

d) ITANo.134/Hyd/2011 ITO VIs MIs. Divya Fuels, Mahaboob nagar, e) Luck ITAT in 7 SOT 457 Surender. Prasad. Mishra f) Del ITAT in Sai Saba Rupadas ITA 1543/98 g) Del ITAT in Ghaziabad Footwear 142 Taxman 8 Magazine h) All ITAT in 14 SOT 190 Smt Meera Devi 7.9 During the course of the appellate proceedings, the appellant has submitted

SMT. PRIYA ARORA W/O SH. SARVESH ARORA,SHIVPURI vs. I.T.O., SHIVPURI

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain

1. That the Ld. CIT(A) Range III Kanpur, camp at Gwalior has erred in deciding the appeal without providing reasonable opportunity of hearing & without considering all the documents, evidences, affidavits and prayer filed before the A.O and Ld. CIT(A). 2. That the Ld. CIT(A) has erred in not providing 2nd remand report to the Appellant, which

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)

D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against the order of ld. PCIT (Central), Kanpur [hereinafter referred to as ‘ld. PCIT] dated 27.03.2025 for Assessment Year2018-19. The Revenue has filed the appeals against the order of ld. CIT (Appeals), Kanpur – 4 dated

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)

D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against the order of ld. PCIT (Central), Kanpur [hereinafter referred to as ‘ld. PCIT] dated 27.03.2025 for Assessment Year2018-19. The Revenue has filed the appeals against the order of ld. CIT (Appeals), Kanpur – 4 dated

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)

D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against the order of ld. PCIT (Central), Kanpur [hereinafter referred to as ‘ld. PCIT] dated 27.03.2025 for Assessment Year2018-19. The Revenue has filed the appeals against the order of ld. CIT (Appeals), Kanpur – 4 dated

HARSH SALUJA,MATHURA vs. ITO 3(2), MATHURA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

D. JAIN, JUDICIAL MEMBER I.T.A No. 165/Agra/2016 (ASSESSMENT YEAR-2011-12) Harsh Saluja ITO, -3 (2), Mathura. 86C, Krishna Nagar, Mathura. PAN No.AYRPS3957K (Assessee) (Revenue) Assessee by Shri Navin Gargh, AR Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 21.09.2017 Date of Pronouncement 01.12.2017 ORDER This is assessee’s appeal for assessment year 2011-12, raising the following grounds

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

D. JAIN, JUDICIAL MEMBER I.T.A No. 109/Agra/2017 (ASSESSMENT YEAR-2008-09) Sunil Kumar Saraswat, Vs..ITO-1 (3) (4), 1466/4, Seth Bara, Behind Holi Mathura. Gate, Mathura. PAN No.AYBPS7769P (Assessee) (Revenue) Assessee by Shri M. M. Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 13.09.2017 Date of Pronouncement 26.09.2017 ORDER This is assessee’s appeal for Assessment

AMBRISH SARIN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

In the result, appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

D. M. Brothers (2010) 44 DTR 0013 (All) b) CIT vs. Target Construction Co. Ltd. (2015) 55 taxmann.com 294 (All) c) Pragati Engineering Corporation vs. ITO (Order dated 5.04.2013 passed by Hon’ble Allahabad High Court in ITA No. 11/2012). 8. As per CBDT Instructions (APB. Pg. 2-3) the cases selected under limited scrutiny, if the Assessing Officer

BIPIN BABU AGRAWAL,MATHURA vs. ACIT, CENTRAL CIRCLE, AGRA, AGRA

The appeal stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.149/Agr/2022 (िनधा"रणवष" / Assessment Year: 2019-20) Shri Bipin Babu Agarwal Dcit / Acit बनाम/ 16, Kamla Vihar Colony Central Circle Vs. Masani, Mathura 281 001 Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aawpa-0864-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri M. M. Agrawal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Kanpur-4 [Cit(A)] Dated 28-06-2022 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 30-09-2021. Having Heard Vehement Arguments Of Both The Sides & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under. During The Year, The Assessee Being Resident Individual Carried Out Business Activities In Proprietorship Concern Namely M/S Parshant Silver Handicrafts. Assessment Proceedings 2.1 The Assessee’S Return Of Income Was Scrutinized Pursuant To Search Action On R.S. Bullion & Jewellers Group Of Cases At Mathura

D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of Learned Commissioner of Income Tax (Appeals), Kanpur-4 [CIT(A)] dated 28-06-2022 in the matter of an assessment framed by Ld. Assessing Officer