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
ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019
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)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68
price. We observed that the Ld PCIT failed to understand the nature of business of the assessee. Without their being purchased livestock, it is not possible for the assessee to achieve such huge export. The people who are engaged are basically dealings in the
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ITA No.251/Agr/2025 and 4 ors.
unorganized sector, all the payments have to be settled
