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

68 read with section 263, of the Income-tax Act,\n1961 - Cash credit (Gift) Assessment years 2007-08 and\n2008-09 - Assessee received certain amount as gifts from\nhis father and sister who were non-residents in India\nAssessing Officer after making detailed enquiries, took a\nview that assessee had duly proved identity, source and\ncreditworthiness of donors Commissioner

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)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

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)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

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)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

37,560.46 Current Period , Cash-in-hand 1,29,006.14 Bank Accounts 26,069.34 Nannurrial Verma 3,00,000.00 . RAMA RAMA Infratech (P) Ltd. 5,00,000.00 S. S. Constructions 17,19,744.00 JVerma Service Station 75,62,740.98_ T o t a l 1,87,43,041.52 T o t a I 1

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

68 of the Act. 12. The Ld. CIT(A) during the course of hearing of the appeal after receipt of written submission filed by the assessee sought further evidences from the assessee pertaining to the advance so received from M/s Easyway Solutions (P) Ltd, which were partly brought on records, Ld. CIT(A) referred the matter to the learned Assessing

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

37 of Rs. 1,04,35,000/-being\npayment made to Ganpati Communication by the assessee. The payments\nmade to Ganpati Communications was not part of Contract receipts and hence\nthe disallowance was outside the scope of issue in limited scrutiny. The\nquestion of TDS on payment of Rs. 1,04,35,000/- was also outside the scope\nof issue

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

37,29,097/- was made in cash on a single day through unsigned voucher. ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 18 (vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that

SH. KULDEEP SRIVASTAVA,MATHURA vs. I.T.O., WARD-3(2), MATHURA

Appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

37,339 Singh (u/s 50C) Manoj Kr. 26,00,000 26,30,000 26,30,000 23,40,000 23,67,000 Agarwal (u/s 50C) Total 1,73,10,000 1,82,44,500 1,34,08,000 1,41,66,357 5.11.3 In view of the chart made on the previous page, the value of sale consideration of land

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

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

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

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

68-69 is a copy of permission of the Software Technology Parks of India, granted to the assessee, extending to the assessee, all facilities and privileges admissible under the STP Scheme for setting up a 100% Export Oriented Unit under the STP Scheme, at H-239, Madhav Nagar, Opposite A.G. Office, Laskar Gwalior-474002 (M.P.), in the State of Madhya

SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

37,86,820/- as against Rs.2,90,52,820/-. Being aggrieved from the AO’s order, the assessee went in appeal before the 4. ld. CIT(A), challenging the reopening of the case u/s 147 of the IT Act as in bad in law. 5. The ld. CIT(A) has rejected the legal ground of the assessee by observing

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

37(1)of the LT. Act,\n1961, without appreciating the fact that addition on account of 10% of total purchases held\nto be bogus, was firmly based on incriminating material found during the course of search\nproceeding as well as independent investigation made by the department and credible\ninputs from external agencies.\n2.\nThe Ld. CIT(A)-V, Kanpur

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

37(1)of the LT. Act,\n1961, without appreciating the fact that addition on account of 10% of total purchases held\nto be bogus, was firmly based on incriminating material found during the course of search\nproceeding as well as independent investigation made by the department and credible\ninputs from external agencies.\n2.\nThe Ld. CIT(A)-V, Kanpur

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

In the result, appeal preferred by the revenue is dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

1 to 9 of Summary of so called incriminating material assessment order along with their sample exhibits Para 7.1, page 9 to 12 of Reply filed by assessee in response to SCN assessment order dated 31.03.2023 Para 7.1, page 12 of assessment Finding of the Ld. AO order 13 v. The main thrust of the Ld. AO for making addition

SH RANJAN KUMAR ARORA,FARRUKHABAD vs. ACIT CIRCLE 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Ranjan Kumar Arora, Vs. Income Tax Officer, 5/30, Nehru Road, Circle-4(2)(1), Farrukhabad, Up- 2096625 Farrukhabad (Appellant) (Respondent) Pan:Aakpa0524D Assessee By : None Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

1. That the National Faceless Appeal Centre (NFAC), Delhi has erred in law and on facts in sustaining the addition of Rs. 11,65,000/-u/s 68 of the Income Tax Act, 1961 by considering the same as unexplained cash credit Ranjan Kumar Arora and another addition of Rs. 2,37,000/- u/s 69 of Income