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)

H. From the above sequence of events and documentary evidences, it is very much clear that the AO was well aware about the reasons for 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

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)

H. From the above sequence of events and documentary evidences, it is very much clear that the AO was well aware about the reasons for 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

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

13 of the\norder of CIT(A). Copy of the order of CIT(A) has been filed in the Paper\nBook as \"Annexure F”.\nP.\nFrom the above facts, it is submitted before your goodself that, there is no\nfailure on the part of the assessee as well as assessing officer in\nconducting any enquiry before passing the assessment order

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

13 of the\norder of CIT(A). Copy of the order of CIT(A) has been filed in the Paper\nBook as \"Annexure F”.\nP. From the above facts, it is submitted before your goodself that, there is no\nfailure on the part of the assessee as well as assessing officer in\nconducting any enquiry before passing the assessment order

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

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

H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred by the assessee

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

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

H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred by the assessee