SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. GLOBAL AGRO CORP, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2017-18] Dcit Vs Global Agro Corp, Room No.1704, Plot No.07,1St Floor, E-2 Block, Central Market West Civic Centre, Avenue Road, New Delhi-110002. West Punjabi Bagh, New Delhi-110026. Pan-Aakfg2650A Appellant Respondent Revenue By Shri Dheeraj Kumar Jaiswal, Sr.Dr Assessee By Shri Nitin Gulati, Ca Date Of Hearing 17.09.2025 Date Of 21.11.2025 Pronouncement Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Revenue Against The Order Dated 19.07.2024 Passed By Ld. Commissioner Of Income Tax (A), [“Ld.Cit(A)”], National Faceless Appeal Centre (“Nfac”), Delhi In Appeal No. Cit(A), Delhi-15/10990/2019-20 U/S 250 Of The Income Tax Act,1961 [“The Act”] Arising Out Of The Assessment Order Dated 31.12.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is A Partnership Firm, Engaged In Export Of Rice & E-Filed Its Return Of Income On 28.09.2017 Declaring Income At Inr 66,28,650/-. The Case Was Selected Through Cass & After Considering The Submissions Made By The Assessee From Time To Time, Assessment Was Completed U/S 143(3) Vide Assessment Order Dated 31.12.2019 Wherein Following Additions Were Made:

section 145(3) of the Act. 3. That on the facts and circumstances of the case and provision of law, the Ld. CIT(A) has erred in deleting the addition made by the Assessing Officer at Rs. 1,90,84,935/- under the head commission expenses u/s 40A(2)(b) of the I.T. Act, 1961 as unexplained expenditure. 4. That

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. SHRI IRFAN S/O SH. MEHARBAN, BULANDSHAHR

In the result, ground No.4 raised by the revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. 3. First we take up the appeal of revenue in ITA No.3519/Del/2025 for AY 2019-20 4. Revenue is in appeal and raise following grounds of appeal:- 1. Whether on facts and circumstances

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. SHRI IRFAN S/O SH. MEHARBAN, BULANDSHAHAR

In the result, ground No.4 raised by the revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. 3. First we take up the appeal of revenue in ITA No.3519/Del/2025 for AY 2019-20 4. Revenue is in appeal and raise following grounds of appeal:- 1. Whether on facts and circumstances

INCOME TAX OFFICER WARD-2(1), FARIDABAD vs. PRAHLAD, PALWAL

In the result, the Revenue’s appeal is partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

B,Faridabad Palwal, Haryana, 121103 PAN: DBRPP8267F (Appellant) (Respondent) Appellant by Ms. Harpreet Kaur Hansra,Sr.DR Respondent by None Date of Hearing 19/02/2025 Date of Pronouncement 09/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal, filed by the Revenue, for the Assessment Year (hereinafter, the ‘AY’) 2020-21, is directed against the order dated 07.11.2023 passed by the Commissioner

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, Appeal of the Revenue in ITA No

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

bogus purchases. 4. On the facts and in the circumstances of the case, the Ld. CIT (A) has erred in adjudicating the addition made under section 40A(3) of the Act when the assessee had not taken any ground in this respect. 5. On the facts and in the circumstances of the case, the Ld. CIT (A) has erred