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)

reopening of the assessment u/s 148 and he took all the step to verify the transactions with Md. Irfan and recorded his statement issued questionnaire & looked into the reply of the assessee and, applied his mind and, thus, once the AO has raised specific query with regard to the issue during assessment proceedings, then, the PCIT cannot sit over that

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)

reopening of the assessment u/s 148 and he took all the step to verify the transactions with Md. Irfan and recorded his statement issued questionnaire & looked into the reply of the assessee and, applied his mind and, thus, once the AO has raised specific query with regard to the issue during assessment proceedings, then, the PCIT cannot sit over that

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)

reopening of the assessment u/s 148 and he took all the step to verify the transactions with Md. Irfan and recorded his statement issued questionnaire & looked into the reply of the assessee and, applied his mind and, thus, once the AO has raised specific query with regard to the issue during assessment proceedings, then, the PCIT cannot sit over that

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

reopened on this issue of alleged\nbogus purchases from Md. Irfan, had examined each and every issue\nand even the statement of Md. Irfan was also recorded by the AO u/s\n131, in which, Md.Irfan confirmed the supply of Alive animals to the\nassessee and regarding the withdrawal of cash from his bank account,\npartially he stated that the payment

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

reopened on this issue of alleged\nbogus purchases from Md. Irfan, had examined each and every issue\nand even the statement of Md. Irfan was also recorded by the AO u/s\n131, in which, Md.Irfan confirmed the supply of Alive animals to the\nassessee and regarding the withdrawal of cash from his bank account,\npartially he stated that the payment