ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Price indexed for F.Y. 2014-15 (1024) Sale consideration of property for the year 2014-15: Rs. 45,00,000/- Less: Indexed cost of acquisition = 371000 x 1024/497 = Rs. 764394/- of property for the year 2014-15. Long Term Capital Gain for 2014-15: Rs. 37,35,606/- 6. However, while giving benefit of deduction claimed by assessee

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)

282 002. (PAN :AACCH0450J) (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 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against

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)

282 002. (PAN :AACCH0450J) (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 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against

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)

282 002. (PAN :AACCH0450J) (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 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against

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

282 002.\n(APPELLANT)\n(PAN :AACCH0450J)\n(RESPONDENT)\nASSESSEE BY : Shri Sudhir Sehgal, Advocate\nShri Deependra Mohan, CA\nREVENUE BY : Shri Arun Kumar Yadav, CIT DR\nDate of Hearing :\n13.10.2025\nDate of Order :\n04.12.2025\n2\nITA No.251/Agr/2025 and 4 ors.\nORDER\nPER S. RIFAUR RAHMAN, AM:\n1.\nThe appeal being ITA No.251/Del/2025 is filed by the assessee against