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Section 14823 Section 14714 Section 3612 Section 12A9 Section 143(2)8 Addition to Income8 Section 2(15)6 Section 145(3)6 Section 685 Disallowance

M/S GLOBAL POLYMERS, ,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken

CONCEPT CONCIEVERS AND EXECUTERS,AGRA vs. DY.CIT, CIRCLE-1(1)(1), , AGRA

In the result all the appeals filed by the

ITA 67/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

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M/S GLOBAL POLYMERS, ,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

CONCEPT CONCIEVERS AND EXECUTERS,AGRA vs. DY.CIT, CIRCLE-1(1)(1), , AGRA

M/S GLOBAL POLYMERS, ,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

CONCEPT CONCIEVERS AND EXECUTERS,AGRA vs. DY.CIT, CIRCLE-1(1)(1), , AGRA

MODERN TECHNO PROJECTS PVT. LTD.,GWALIOR vs. DY.C.I.T.,CIRCLE-1, GWALIOR

VELOCITY AUTOMOBILES PVT.LTD.,GWALIOR vs. DCIT/ACIT-1(1), GWALIOR

M/S PRASHANT ENTERPRISES,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-4(1)(1) , ALIGARH

M/S ADVANCE GLASS WORKS ,FIROZABAD vs. DY.CIT, CIRCLE-2(1)(1), AGRA

PUNJAB GENERAL MANUFACTURING WORKS,,MATHURA vs. JURISDICTIONAL A.O DC/AC CIRCLE -1(3)(1), MATHURA

PREM VEHICLES PRIVATE LIMITED,AGRA, UTTAR PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

PUNJAB GENERAL MANUFACTURING WORKS ,MATHURA vs. JURISDICTIONAL, A.O DC/AC CIRCLE -1(3)(1),MATHURA), MATHURA

KARM UDYOG,AGRA vs. J.A.O., DY.CIT., CIRCLE-1(1)(1), AGRA

DANVIR SINGH ,AGRA vs. I.T.O 2(1)(1), AGRA

MODERN TECHNO PROJECTS PVT.LTD.,GWALIOR vs. DY.CIT.CIRCLE-1, GWALIOR

SH. VIJAYA GOYAL,MATHURA vs. JURISDICTIONAL ASSESSING OFFICER, WARD-1(3)(5), MATHURA

M/S PRASHANT ENTERPRISES,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-4(1)(1), , ALIGARH

PULWAL POLYMERS (INDIA),AGRA vs. JURISDICTIONAL OFFICER- 1(1)(1), AGRA

M/S RAGHUNANDAN CAPITAL PVT. LTD.,GWALIOR vs. DYCIT/ACIT, CIRCLE-2 (1), GWALIOR

AMAR SHOE & LEATHER WEARS,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

M/S B.P.OIL MILLS LTD.,AGRA vs. NATIONAL FACELESS APPEAL CENTRE (NFAC),, NEW DELHI

MAHAVIR SINGH VERMA HUF PROP. TAJ VELVET AND SILK MILLS,NUNHAI vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-2(1)(1), AGRA

SHREE TULJA BHAWANI AUTOMOBILES PVT.LTD.,GWALIOR vs. DCIT/ACIT-1(1), GWALIOR