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)

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the Act, 1961. Copy of the order has been placed in Paper Book, as Annexure A. C. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated 15.03.2022, alleging that, the assessee had taken bogus accommodation entries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed

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)

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the Act, 1961. Copy of the order has been placed in Paper Book, as Annexure A. C. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated 15.03.2022, alleging that, the assessee had taken bogus accommodation entries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed

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

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the\nAct, 1961. Copy of the order has been placed in Paper Book, as\nAnnexure A.\nC. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated\n15.03.2022, alleging that, the assessee had taken bogus accommodation\nentries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed