CIT v. Fortune Vanijya (P) Ltd.

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

Bench: Us:

…justification for the A.O. to have held the said “return of income” as invalid and non-est in the eyes of law. Also, support is drawn from the 15 Nimmana Narasimharao judgment of the Hon'ble High Court of Patna in the case of CIT Vs. Nagendra Prasad, (2023) 156 Taxmann.com 191 (Patna). The Hon'ble High Court, had observed that where the notice was used by the A.O. u/s 148 requiring the assessee to file his return of income within thirty days but the said return was filed after eight and a half months, since the return was filed by assessee in response to the said notice, though delayed, there should have been a…

SRI KSHEERA RAMALINGESWARA SWAMY TEMPLE,PALAKOL vs. INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

…viction that there was no justification for the A.O. to have held the said “return of income” as invalid and non-est in the eyes of law. Also, support is drawn from the judgment of the Hon'ble High Court of Patna in the case of CIT Vs. Nagendra Prasad, (2023) 156 Taxmann.com 191 (Patna). The Hon'ble High Court, had observed that where the notice was issued by the A.O. u/s 148 requiring the assessee to file his return of income within thirty days but the said return was filed after eight and a half months, since the return was filed by assessee in response to the said notice, though delayed, there should have been…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…