S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME, AGRA

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

68. The assessment order was passed after obtaining prior approval of Addl. Commissioner of Income Tax, Central Range, Kanpur as per the provisions of Sec.153DVide F. No. Addl CIT (CR) KNP/Approval u/s 153D/2020-21/53 dated 09-04-2021.Aggrieved, the assessee assailed the assessment so framed before Ld. CIT(A). Appellate Proceedings 3.1 The assessee made elaborate written submissions on legal grounds as well

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)

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment orders under Section 153A. 20. We further find that Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (supra

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)

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment orders under Section 153A. 20. We further find that Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (supra

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)

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment orders under Section 153A. 20. We further find that Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (supra

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

1) and Section 153D leave\nno room for doubt that approval with respect to \"each assessment year\" is to\nbe obtained by the Assessing Officer on the draft assessment order before\npassing the assessment orders under Section 153A.\n20.\nWe further find that Hon'ble Delhi High Court in the case of PCIT vs. Shiv\nKumar Nayyar (supra

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

section 44AD of the Income Tax Act, 1961.\n3.\nThe Ld. CIT(A)-V, Kanpur has erred in law and on facts in directing the AO to verify\nthe investment of Rs. 89,79,185/- out of total addition of Rs.99,56,944/- made u/s 69B of the\nAct on account of unexplained investment in factory building at Kota

NALANDA BUILDERS &DVELOPERS I P LTD,AGRA vs. DCIT CENTRAL CIRCLE, AGRA

The appeals are allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

68 of the Income Tax Act, The penalty imposed by the AO, enhanced by the CIT (Appeals) is against the provisions of Section 271AAB(1)(b)/271AAB(1)(c) of Income Tax Act, same are liable to be cancelled. 4. That while enhancing the penalty, the CIT (Appeals) has not allowed the proper opportunity to the appellant for filing

B K KESHARWANI, AGRA vs. MADHUR MITTAL, AGRA

In the result, the revenue’s appeal is dismissed

Bench: Ld Cit(A), Who Partly Allowed

153A r.w.s 143(3) of the Act were competed on 25.03.2013, determining the income at Rs. 2,44,13,240/- after making addition of Rs. 2,43,07,000/- on account of unexplained cash deposit in bank beside other addition of Rs. 1,00,000/- on account of disallowance of deduction claimed u/s. 80C of the Act. 3. Assessee preferred

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

section 44AD of the Income Tax Act, 1961.\n3.\nThe Ld. CIT(A)-V, Kanpur has erred in law and on facts in directing the AO to verify\nthe investment of Rs. 89,79,185/- out of total addition of Rs.99,56,944/- made u/s 69B of the\nAct on account of unexplained investment in factory building at Kota

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

section 44AD of the Income Tax Act, 1961.\n3.\nThe Ld. CIT(A)-V, Kanpur has erred in law and on facts in directing the AO to verify\nthe investment of Rs. 89,79,185/- out of total addition of Rs.99,56,944/- made u/s 69B of the\nAct on account of unexplained investment in factory building at Kota

DCIT, CENTRAL CIRCLE, ALIGARH vs. JAI BANKEY BIHARI PERFUMERS PVT. LTD, HATHRAS

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

153A(1) 1st proviso. We thus find no merit to revive learned Assessing Officer’s action in making the impugned addition. This Revenue’s appeal ITA No. 40/Agr/2023 fails accordingly. 2 | P a g e ITA Nos.40 & 41 with CO No. 01/Agr/2023 4. The Revenue’s latter appeal ITA No. 41/Agr/2023 raises the following substantive grounds : “1

DCIT, CENTRAL CIRCLE, ALIGARH vs. JAI BANKEY BIHARI PERFUMERS PVT. LTD., HATHRAS

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

153A(1) 1st proviso. We thus find no merit to revive learned Assessing Officer’s action in making the impugned addition. This Revenue’s appeal ITA No. 40/Agr/2023 fails accordingly. 2 | P a g e ITA Nos.40 & 41 with CO No. 01/Agr/2023 4. The Revenue’s latter appeal ITA No. 41/Agr/2023 raises the following substantive grounds : “1

HYDRISE FOODS PRIVATE LIMITED,NOIDA, UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

1) of the Act was carried out on 26.09.2017 on Basant Group of Agra, which includes the premises of the assessee company. The assessment u/s 143(3) of the Act r.w.s. 153A of the Act dated 30.09.2021 stood completed AYs 2017-18 and 2018-19. In the last paragraph of the assessment order, it has been categorically mentioned that