PREM LATA VERMA ,ALIGARH, UTTAR PRADESH vs. DCIT, CIRCLE 4(1)(1), ALIGARH, ALIGARH, UTTAR PRADESH

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

section 68 of the Act, by treating the loan advanced to M/s Raj Prem Associates (P.) Ltd. during the year under consideration as unexplained cash credits. 3. Ground No. 3: That the Ld. CIT(A) has erred in law as well as on facts by upholding the addition of Rs. 15,00,000/- on account of agricultural income, without

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

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

143(3) of the Act. In conclusion, the AO vide par 3, observed as follows: 2. In absence of regular of books of account, reference is made to section 145(3) and assessment is framed in the manner as given in section 144 i.e. ‘Best Judgment Assessment.’ 3. The assessment of income as per discussion above is framed

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

section 68. SLP dismissed by Supreme Court reported at 258 Tахтап\n160 (SC).\n17.3 It was held by Hon'ble Gujarat High Court in Blessing Construction Vs ITO [2013] 214\nТахтап 645 (Gujarat) where sizeable amounts were deposited in cash in account of\ndepositors only before their withdrawal through cheques in favour of assessee, addition\nwas justified. Surrounding Circumstances

SHRI NARESH CHANDRA AGRAWAL,GWALIOR vs. ITO WARD 3(1), GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

3) without issuing notice under section 143(2). The provision being mandatory, I.T.A No. 74/Agra/2016 7 Assessing Officer cannot proceed to make assessment without issuing notice under section 143(2) of the Act, 1961”. In ‘CIT vs. Kalpaka Transport Co. Ltd.’, 287 ITR 15 (Ker), notice under 12. section 148 of the Act was issued

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

143(3)", "Section 148", "Section 40A(2b)", "Section 131", "Section 147", "Section 68", "Section

SHRI SIYARAM YADAV,MAINPURI vs. ITO 2(5), MAINPURI

In the result, the appeal is allowed

Bench: Shri A. D. Jain

3) without issuing notice under section 143(2). The provision being mandatory, Assessing Officer cannot proceed to make assessment without issuing notice under section 143(2) of the Act, 1961”. In ‘CIT vs. Kalpaka Transport Co. Ltd.’, 287 ITR 15 12. (Ker), notice under section 148 of the Act was issued on 17.01.1994. It was also served

M/S RADHARANI JEWELLERS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh

143 (3) read with section 263 of the Act on 31-3-2023 for the assessment year 2017-18 after making an addition under section 68

M/S RADHARANI JEWELLERS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh

143 (3) read with section 263 of the Act on 31-3-2023 for the assessment year 2017-18 after making an addition under section 68

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

143(3) of the Act and the assessment has not been made in the manner provided under section 144 of the Act, as mandated by sub section (3) of section 145 of the Act. 7. BECAUSE, upon the facts and in overall circumstances of the case, the ld AO has erred in law and on facts

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)

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 the grounds of appeal of the assessee. 11. Aggrieved with the above order, both Assessee and Revenue are in appeal before us. First

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)

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 the grounds of appeal of the assessee. 11. Aggrieved with the above order, both Assessee and Revenue are in appeal before us. First

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)

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 the grounds of appeal of the assessee. 11. Aggrieved with the above order, both Assessee and Revenue are in appeal before us. First

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

68,22,031\nPurchases\n29,16,16,308\n46,54,31,267\n5,57,08,051 5,57,08,051\n21,91,69,175 21,91,69,175\n3,97,08,722 3

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

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

143(3B) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 07.04.2021 by the Assessing Officer, National e-Assessment Centre, Delhi Agra (hereinafter referred to as 'Id. AO'). None appeared on behalf of the assessee despite issuance of notice on various occasions. Hence we proceed to dispose of these appeals on hearing

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

143(3) is not sustainable, hence deleted the\naddition of Rs.11,03,17,000/-.\nk).\nWith regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds of\nappeal of the assessee.\n11.\nAggrieved with the above order, both Assessee and Revenue are in appeal\nbefore us. First

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business