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)

138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed

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)

138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed

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)

138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

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

138 Taxmann.com 292" and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed

GINNI FILAMENTS LTD.,GAUTAM BUDH NAGAR vs. DCIT CIRCLE 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

138 out of 257 sundry creditors, above Rs. 1 lakh as on 31.03.2020 were only submitted and the ledgers of remaining parties were also not submitted. Learned Assessing Officer, accordingly, disallowed the aforesaid liability and added Rs.34,45,60,149/- in the income of the assessee u/s. 41(1) of the Act. 3. Aggrieved assessee preferred an appeal before learned