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

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

9 only mentions the amount of Rs. 15.00 lac received by the share applicant M/s Silver Heritage Nivas (P) Ltd. from M/s Akashganga Agencies (P) Ltd in Financial Year 2011-12 relevant to the Assessment Year 2012-13 and not to the impugned year. Further, the statement of Shri Anuj Bekrediwala recorded under section

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

VII vide registered purchase deed dated 30.03.2012. The said plot was purchased by the assessee along with husband for a total consideration of Rs.2,89,39,690/-. The assessee had also pointed out a contractor for the purpose of construction of ground floor on turnkey basis for cost of Rs.23.20 lacs. It was also the case of the assessee that

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)

9 and 10, coupled with the ‘Board Circulars’ as cited above and the Board circulars are binding upon on all the Officers and officials of the department, that the assessment has to be framed on the basis of document seized during the course of search. (vii) It was further submitted that in the statement, which was concluded

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)

9 and 10, coupled with the ‘Board Circulars’ as cited above and the Board circulars are binding upon on all the Officers and officials of the department, that the assessment has to be framed on the basis of document seized during the course of search. (vii) It was further submitted that in the statement, which was concluded

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)

9 and 10, coupled with the ‘Board Circulars’ as cited above and the Board circulars are binding upon on all the Officers and officials of the department, that the assessment has to be framed on the basis of document seized during the course of search. (vii) It was further submitted that in the statement, which was concluded

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

9 and 10, coupled with the 'Board\nCirculars' as cited above and the Board circulars are binding upon on\nall the Officers and officials of the department, that the assessment has\nto be framed on the basis of document seized during the course of\nsearch.\n(vii)\nIt was further submitted that in the statement, which was concluded on\n16.10.2010

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

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

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

9 separate earmarked area of the premises taken on lease from private parties for five years, but the unit of the assessee did not fulfill this condition; that the assessee had failed to explain receipt of advance payments from her client, M/s Google Inc., USA, from June, 2008 to October, 2008, when her STPI Unit got approved only

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

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

68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that amount of Rs 57.68,605/- debited by the bank but not found recorded in the books of account of the assessee. (vii) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.36

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

ARJUN TRADING CO. PVT. LTD.,FIROZABAD vs. I.T.O.-5(1), FIROZABAD

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenaarjun Trading Company Private Vs..Ito-5,(1), Ltd. A-4, Ganesh Nagar, Firozabad. Firozabad. Panno.Aadca7230J (Assessee) (Revenue)

1 and 2, the ld. Counsel for the assessee has contended that the assessee started its business operations from 28.02.2003, as available from the sales account (APB 8); that all the share application money was received before 28.02.2003, i.e., before the date of commencement of the assessee’s business, as evident from APB 32-143, i.e., the documents/confirmations filed

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

68 read with section 263, of the Income-tax Act, 1961 - Cash credit (Gift) Assessment years 2007-08 and 2008-09 - Assessee received certain amount as gifts from his father and sister who were non-residents in India - Assessing Officer after making detailed enquiries, took a view that assessee had duly proved identity, source and creditworthiness of donors - Commissioner

SMT. PRIYA ARORA W/O SH. SARVESH ARORA,SHIVPURI vs. I.T.O., SHIVPURI

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain

1. That the Ld. CIT(A) Range III Kanpur, camp at Gwalior has erred in deciding the appeal without providing reasonable opportunity of hearing & without considering all the documents, evidences, affidavits and prayer filed before the A.O and Ld. CIT(A). 2. That the Ld. CIT(A) has erred in not providing 2nd remand report to the Appellant, which

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

In the result, the appeal is allowed

Bench: Shri A. D. Jain

9. That the C.I.T. (Appeal) has erred on facts and in law to sustain the addition of Rs. 18,76,100/- made by the A.O. u/s 68. 10. That the C.I.T. (Appeal) and A.O. have erred on facts and in law to not allow credit of accretion of saving from agriculture income and other income