A.C.I.T.. CIR.-4, NAGPUR vs. M/S GANGA IRON & STEEL TRADING CO., NAGPUR

33 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 52/NAG/2O15 (Asst. Year : 2008-09) ITO, Ward-5(2), Ground Hloor_ Saraf Chambers, Sadar, Nagpur-440001 VS. Shri Rajesh Shantilal Bora, 202, Sanket Apartment; Khare Town; Dharampeth, Nagpur, PAN No. ABCPB 4576 D ITA No. 279/NAG/2015 (Asst: Year : 2011-12) 2 DCIT Clrcle-1, Room Vs, No, 510, sth floor, MECL Buifding, Seminary HIlls; Nagpur. Shri Anil Jayadayal Taneja, 3 Rose Villa, Vijay Nagar, Nagpur-440013 PAN No. AAGPT8838F ITA No. 280/NAG/ 2015 (Asst; Year : 2011-12} 3 DCIT Circle-1, Rbom Vs_ No. 510, Sth flopr, MECL Building, Seminary Hills, Nagpur; Shri Ankit Taneja LH Ahilya Taneja, 3 Rose Villa, Vijay Nagar, Nagpur-440013 PAN No. ACWPT17ZSH ITA No. 281/NAG/ 2015 (Asst, Year : 2011-12) DCIT Circle-1, Room Vs. No. 510, 5th floor, MECL Building, Seminary Hills, Nagpur: Shri Aneesh Anil Taneja, 3 Rose Villa, Vijay Nagar, Nagpur-440013 PAN No, ACSPT6829L Nadpu 32 _ ITA No. 4 to 7/NAG/2O16 (Asst: Year 2005-06, 2006-07, 2008-09 & 2009-10) 5-8 ITO, Ward-2(4), Vs Shri Shabbir Hussain Tahir Ali, Room No. 308, 3rd Masjid Lakda Tall, Bangali floor; Aayakar Bhavan; Panja Road_ Maskasath, Telang Khedi Road, Nagpur-440018 Civil Lines, Nagpur. PAN No, AKTPT2729C ITA No. 08/NAG/ 2016 (Asst: Year : 2011-12) 9 DCIT Amravti Circle, Vs , Shri Rameshwar Ratanlal Aayakar Bhavan, Karwa (HUF}; PRall Ambapeth, Amaravati- Prop. Orson Pharmnaceuticals; TE 444601 Sakkarsath Amravati-444601 1 PAN No. AABHRO6AZB NaG ITA No. 300/NAG/2016 (Asst: Year 2008-09) DCIT Circle-l, Room Vs. Ms. Vastu Bihar Devefopers No. 510, 5th floor, MECL Pvt, Ltd_ Building, Seminary Ganesh Chamber, Dhantoli, Hills, Nagpur, Nagpur-440010 10_ PAN No, AACCVOIO6F ITA No. 369/NAG/ 2016 (Asst. Year 2008-09) DCIT Circle-1_ Room Vs_ Shri Rajendrakumar Singh No. 510, St floor , MECL Hingle, Building, Seminary 54, Farmland, Near Dagdi Hills, Nagpur. Park, Ramdaspeth; Nagpur- 440012 11_ PAN No. AAJPH9OI1J ITA No. 371/NAG/2016 (Asst. Year 2011-12) ACIT , Akola Circle, Vs Le-Merite Exports Pvt: Ltd_ First floor_ Aayakar Bl-IO4D, 1s floor; Boomrang Bhavan, Murtizapur Building; Chandlvali Farm, Raad, Akola-444001_ Road Chandivali, Andheri(e), Mumbai-400072. PAN No_ AABCD9133H 12. 3 ITA Nos; 372/NAG/2016 (Asst; Year 2007-08) 13 DCIT Centra} Circle- 2(2), Room No, 207 Aayakar Bhavan, Telang Khedi Road, Civil Lines, Nagpur: Vs , Mansa Agro Food Processing Pvt. Ltd_ 216, Wardhaman Nagar, Nagpur-440008 PAN No_ AABCM69OOC ITA No. 466/NAG/ 2016 (Asst. Year 2009-10) 14 DCIT Central Circle - 2(2) , Room No 207 , Aayakar Bhavan, Telang Khedi Road, Civil Lines; Nagpur: Shri Darpan Dharampal Agrawal; 290, Satnami Lay- out, East Wardhman Nagar; Nagpur-440008 PAN No. AIKPA1633K ITA No- 134/NAG/2017 (Asst_ Year : 2013-14) 15 ITO, Ward-1, First Floor; Aayakar Bhavan, Murtizapur Road; Akola-444001 Vs. Ms Gadre Engineering Services, Murtizapur Road, Shivani, Akola-444001 PAN No. AADFG1634M ITA No. 161/NAG/2017 (Asst: Year : 2013-14) 16 ITO Ward-4, Vs. Aayakar Bhavan, Ambapeth, Amaravati- 444601 Ms Sonl Maloo & Talda Developers, 1st floor , Guldhan Arcade; Railway Station Road, Amravati-444602 PAN No. ABSFS7767B ITA Nos. 163/NAG/ 2017 (Asst: Years 2013-14) 17 ITO Ward-1(4); Room Vs. No. 504, 5th floor, MECL Building, Seminary Hills, Nagpur. Ody Pharma India Pvt. Ltd. 83, Shivam, Ambajhari Layout; Nagpur PAN No. AABCO1406G Vs 35 ITA No, 172-173/NAG/2015 & 197/Nagpur/ 2017 (Asst; Year : 2009-10, 2010-11 & 2012-13) 18 20 ACIT , Circle-4, Room No. 3001, Saraf Chambers, Sadar Nagpur-440001 Vs. Ms Ganga Iron & Steel Trading Company 29-A, Small Factory Area, Bagadganj; Nagpur-440008 PAN No. AADCG2390R ITA No. Z02/NAG/2017 (Asst. Year 2009-10) 21 ITO Ward-5(1), Vs- Ground floor, Mount Road Saraf Chambers, Sadar, Nagpur-440001 Shri Pandurang Ramji Ashtankar, 51, Shreeram Nagar, Uday Nagar, Nagpur- 440034 PAN No. ANJPA9181G ITA No. 232/NAG/2017 (Asst_ Year : 2013-14) MageWS 22 ACIT , Akola Circle; Aayakar Bhavan, Murtizapur Road, Akola-444001 Vs, Ms, Shree Palsiddha Construction, Buldhana,; Main Road, Buldhana-443203 PAN No. ABLFS90O9H ITA No. 349/MAG/2017 (Asst: Year : 2013-14) 23 DCIT Amravati Circle, Aayakar Bhavan, Ambapeth; Amaravati- 444601. Vs, Ms, Green Earth Asphalt & Power Pvt; Ltd. Sadar Bazar, Achalpur Camp, Amravati PAN No. AABCMO2S4C ITA Nos. 90/MAG/2018 (Asst_ Years : 2012-13} 24 ITO Ward-5(2}, Ground floor _ Saraf Chambers, Sadar , Nagpur-440001 Vs. Shri Chandrakant N; Arya, Plot No. 27 to 30, Universal meadow; New Sneh Nagar, Nagpur. PAN No, AFRPA6926K 26 9 ITA Nos. 108/NAG/ 2018 (Asst. Year 2014-15) 25 ITO Ward-4(1), Ground ffoor, Saraf Chambers, Sadar; Nagpur-440001 Vs. Ms Gayatiri Pulses_ Plot No: 95 Patidar Audhyogik Vasahat; Kapsi (Khurd); Bhandara Road, Nagpur- 440008 PAN No. AAFFG29Q6C ITA No. 111/NAG[2018 (Asst; Year 2014-15) 26 ITO Ward-4(5), 3rd floor; Saraf Chambers, Sadar, Nagpur-440001 Vs. Smt: Gauriben N, Patel Shivdham; Near Inox Hiwari Layout, Magpur-440008 PAN NO, ADLPP5395B ITA No- 150/NAG/ 2018 (Asst: Year 1 2013-14) 27 ACIT Central Circle- Vs. Ms. Buldhana Urban Credit 1(4), Room No, 311, Co-Op. Society Ltd, Sahakari Aayakar Bhavan, Setu, Hutatma Gorepeth, Erer tagpur-440001 Buldhana-444300 1 PAN No. AAAABZSZZM ITA No. 439/NAG/2016 C.o_ No. 10/NAG/2017 (Asst: Year 4 2011-12) 28- 29 DCIT Central Circle- 2(2), Room No, 207, Aayakar Bhavan, Telang Khedi Road; Clvll Lines, Nagpur: Vs; Smt; Anju Saraf; Flat No. 2, Yogeshwar Ganga Apt; Farmland, Radaspeth, Nagpur-440025 PAN No, AETPSSAZIE 2f C.o No. 17/NAG/2017 (IN ITA No: 141/Nag/2017) (Asst: Year 2009-10) Shri Vilas Tukaram Vs. DCIT Central Circle-2, Satpute, Room No: 318, Aayakar Plot No_ 87 , Bhavan, Telang Khedi Road, Indraprasta Nagar, Civil Lines, Nagpur-44OQO1 Pannase Layout, Nagpur-440026 30 PAN No. APVP53372K C.O, No: 06/NAG/ 2018 (IN ITA No. 40/Nag/ 2018) (Asst; Year 2013-14} Shri Sunil Harpaldas Vs. ACIT Central Circle-1(2), Mihanl; Room No, 205, 2nd floor; Sindhi Colony Aayakar Bhavan; Nagpur- Gurunank Ward; 444001 Higanghat; Wardha, Maharashtra-442301 31 PAN No. ABKPMS738L (Appellants) {Respondents) Department By Assessee by Respectlve DRs Respective ARs Date of hearing Date 0f pronouncement: 22/10/2018_ 22/10/2018, ORDER PER BENCH The above listed appeals at the instance of the Revenue are directed against the respective impugned orders passed by the respective Ld. Commissioner of Income Tax (Appeals) for respective Assessment Years as indicated above 29 Copy to: 1 The Assessees 1) Shri Rajesh Shantilal Bora, Shri Anil Jayadayal Taneja Shri Ankit Taneja L/H Ahilya Taneja, Shri Aneesh Anil Taneja 1 Shri Shabblr Hussain Tahir Ali Shri Rameshwar Ratanlal Karwa (HUF}, Ms: Vastu Bihar Developers Pvt: Ltd_ 8) Shri Rajendrakumar Singh Hingle, 9) Le-Merite Exports Pvt: Ltd:, 10) Mansa Agro Food Processing Pvt: Ltd; 11) Shri Darpan Dharampal Agrawal, 12) Ms Gadre Engineering Services, 13) Ms Soni Maloo & Talda Developers, 14) Ody Pharma India Pvt; Ltd. 15) Ms Ganga Iron & Steel Trading Company 16} Shri Pandurang Ramji Ashtankar, 17) M/s, Shree Palsiddha Construction 18) M/s. Green Earth Asphalt & Power Pvt. Ltd; 19) Shri Chandrakant N, Arya, 20) Ms Gayatiri Pulses 21) Smt; Gauriben N_ Patel 22) Ms, Buldhana Urban Credit Co-Dp. Soclety Ltd, 23) Smt. Anju Saraf 24) Shri VIlas Tukaram Satpute, 25) Shri Sunil Harpaldas Mihani, The Revenue 3. The CIT; The CIT(A) 5, The DR Nagpur. Guard file Ma 2 3 L4 By order 3398877Q MTSstIi REgistrar) Asslotant Reghitor #THIRR auirlry &37 Incame Tax Appellate Trlbunaf #F '"rada / Nagpur Bench