Search: section 68

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

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

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

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

293 M/s. Silver Heritage Nivas (P) Ltd.; c. List of investments liquidated by Silver Heritage 294 Nivas (P) Ltd. towards payments for share applications during the impugned assessment year (iv) The appellant emphatically invites your honour’s attention to the notice dated 30.10.2014 issued under section 133(6) of the Income-tax Act (PB Page No. 349-350) during

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

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

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

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

293 M/s. Silver Heritage Nivas (P) Ltd.; c. List of investments liquidated by Silver Heritage 294 Nivas (P) Ltd. towards payments for share applications during the impugned assessment year (iv) The appellant emphatically invites your honour’s attention to the notice dated 30.10.2014 issued under section 133(6) of the Income-tax Act (PB Page No. 349-350) during

MANDIR LODI MATA,SHIVPURI vs. THE ITO- ASHOK NAGAR, GWALIOR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 552/AGR/2025[2020-21]Status: DisposedITAT Agra19 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Mandir Lodi Mata Vs. Income Tax Officer, Narwar Karera Ashok Nagar Shivpuri, Madhya Pradesh Pan : Aaetm2888E (Appellant) (Respondent) Assessee By Shri Naveen Gargh, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 147Section 148Section 148ASection 69A

68,293/-, this information is extracted from TDS statement. On further inquiry, from the banks, it was noticed that assessee had total cash deposit of Rs. 2300540/- and other deposit of Rs. 2166247/-. In absence of return of income, proceedings u/s 148A was initiated and accordingly, the entire credit of Rs. 44,66,787/- treated as income chargeable

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

ITA 337/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 132(1)Section 132(4)

68, consisting of 16 pages, wherein, he was\nasked various questions relating to seized documents and other detail of his\nbank accounts and many other issues were clarified. Then due to pressure\nand coercion, in reply to question No.25 at page 64 of the Paper Book,\noffered a sum of Rs. 42 lacs during search as undisclosed income

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

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 132(1)Section 132(4)

68, consisting of 16 pages, wherein, he was asked various questions relating to seized documents and other detail of his bank accounts and many other issues were clarified. Then due to pressure and coercion, in reply to question No.25 at page 64 of the Paper Book, offered a sum of Rs. 42 lacs during search as undisclosed income

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

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 132(1)Section 132(4)

68, consisting of 16 pages, wherein, he was asked various questions relating to seized documents and other detail of his bank accounts and many other issues were clarified. Then due to pressure and coercion, in reply to question No.25 at page 64 of the Paper Book, offered a sum of Rs. 42 lacs during search as undisclosed income

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

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 132(1)Section 132(4)

68, consisting of 16 pages, wherein, he was asked various questions relating to seized documents and other detail of his bank accounts and many other issues were clarified. Then due to pressure and coercion, in reply to question No.25 at page 64 of the Paper Book, offered a sum of Rs. 42 lacs during search as undisclosed income