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)

133(6); The letter of enquiry being illegal, it was not obligatory on the assessee to respond to the same. Hence, non-response by the assessee to the enquiry letter cannot be said to constitute material before the Assessing Officer which could lead him to form any belief of escapement of income; Thus, the only material left with the Assessing

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

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", "Section 115BBE", "Section 132(1)", "Section 133(6)", "Section 40A(3)"], "issues": "Whether the Principal

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

133(6) were issued, not only to the assessee but also directly to the share applicant. In response thereto, the assessee and the investor company furnished exhaustive details, including identity particulars, income-tax returns, audited financial statements, bank statements, share application forms, details of liquidation of investments and copies of assessment orders passed under section

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

133(6) were issued, not only to the assessee but also directly to the share applicant. In response thereto, the assessee and the investor company furnished exhaustive details, including identity particulars, income-tax returns, audited financial statements, bank statements, share application forms, details of liquidation of investments and copies of assessment orders passed under section

KNP ASSOCIATES,AGRA vs. WARD 1(1)(1), AGRA

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganeshknp Associates, Vs. Acit, 10, Panchwati Colony, Circle-1, Vinay Nagar, Bodla, Agra Nashik (Appellant) (Respondent) Pan: Aaufk5403H Assessee By : Shri Rajesh Molhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

68,988. In response to the notice issued under section 133(6) of the Act, the party submitted the copy

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

section 68 of the Act. 12. The Ld. CIT(A) during the course of hearing of the appeal after receipt of written submission filed by the assessee sought further evidences from the assessee pertaining to the advance so received from M/s Easyway Solutions (P) Ltd, which were partly brought on records, Ld. CIT(A) referred the matter

DCIT CIRCLE-2(1), GWALIOR vs. B.P. EDIBLE OIL PVT LTD, GWALIOR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2011-12

133(6) of the Act by the parties lent support to the Assessing Officer to hold that the entries relating to share application money remained unexplained. However, whether the credit entries represented the income of the appellant company has to be examined strictly in the light of the provisions of section 68

ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

68,594/-and 49,17,744/- of purchases from Gautam Associates, Manilal& Sons, Ram Kumar & Sons, Kamal Sales Corporation and Apoorva Traders respectively) is not sustainable because the appellant had furnished all the relevant details i.e. bills, books of account and the letters issued u/s 133(6) of the Act not returned undelivered. So far the addition

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

sections": [ "263", "143(3)", "147", "148", "40A(2B)", "68", "115BBE", "131", "133(6)", "148A(d)" ], "issues": "Whether the Principal

MANISH MAHESHWARI,GWALIOR vs. JCIT RANGE-2, GWALIOR

In the result, appeal of the assessee is partly allowed

Bench: Him Though Specific Request Was Made To Admit The Same. Ground No. 2 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed Theaddition Of Rs. 67,530/- Made By The Assessing Officer U/S 40A(3) Of The Income Tax Act. (Ii) Because The Ld. Cit(A) Has Legally Erred In Rejecting The Appellant'Sspecificsubmissionand The Unavoidable Circumstances Under Which The Payment Wasmade. Ground No. 3 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed An Addition Of Rs. 1,11,038/- Made By The Assessing Officer By Disallowing The Claim Of Interest Paid Holding The Same To Be Not Allowable U/S 57(Iii) Of The Income Tax Act.”

68 of the Act. Therefore, a letter under section 133 (6) of the Act was issued to Shri Kaushal

AMIT JAIN,FIROZABAD vs. ITO-2(2)(1), FIROZABAD

In the result, the appeal is dismissed”

Bench: The Learned Cit (A).

section 133(6) was wrongly inferred by the AO; that the memoranda of business was maintain in the shape of customer diary and assessee has also detailed out its role and place in the process of ITA 287/Agr/ 2017 Shri Amit Jain AY 13-14 13 glass manufacturing business. In the light of overwhelming evidences on records, uncontroverted testimony

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)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

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)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

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)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

ACIT, C 2(1)(1), AGRA, AGRA vs. SUNIL KUMAR JOSHAN, AGRA

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhacit, Vs. Sunil Kumar Joshan, Foot On Shoes, 7Th Circle-2(1)(1), Agra Km Stone, Agra Delhi Bye Pass Road, Agra (Appellant) (Respondent) Pan: Abqpj4015P Co 07/Agr/2025 (In Ita No.494/Agr/2025) (Assessment Year: 2014-15) Sunil Kumar Joshan, Vs. Acit, Foot On Shoes, 7Th Km Circle-2(1)(1), Stone, Agra Delhi Bye Agra Pass Road, Agra (Appellant) (Respondent) Pan: Abqpj4015P

68 read with section 115BBE of the Act without conducting any enquiries on his side. The following are the documentary evidences submitted by the assessee before the Learned AO to prove the nature and source of credit of the aforesaid sums:- Sl Particulars PB No. Page No. 1 Invitation letter of PHI Singapore dated 28.08.2012 with enclosures

HARI OM AGARWAL,KOLARAS vs. ITO SHIVPURI, ASHOK NAGAR

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kocharassessment Year: 2017-18

133(6) of the Act. The assessee is engaged in the proprietary business of trading in grains, pulses etc..During course of assessment proceedings, the AO observed that there was an abnormal increase in cash deposits in bank account during the demonetization period as compared to cash deposits in the bank account during pre-demonetization period, wherein the assessee explained

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.”

133, 134 & 135/Chandi/2023 “Even otherwise, since the assessee company’s business has not commenced and that the construction of the building was done out of the capital invested by the shareholders and hence, there was no case of earning of any income, what to say of any income from undisclosed sources, therefore, the substantive addition in the hands