Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

ITA 9064/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jan 2025AY 2015-16

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 784/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The ITO बनाम M/s Sturdy Industries Ltd. Parwanoo, H.P- 173220 55, Industrial Area, Sector-1 Parwanoo, H.P- 173220 "ायी लेखा सं./PAN NO: AABCS9436Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Dhruv Goel, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, D…

Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), New Delhi vs. DCIT, Central Circle- 3, New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

ITA 9063/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

…Resolution Plan/Process has been accepted by the NCLT. At this juncture, we refer to the decision of Hon’ble Supreme Court in the case of Ghanshyam Manz Retails Pvt. Ltd. Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. reported in (2021) 126 Taxmann.com 132 wherein the Hon’ble Supreme Court has considered a situation wherein, the resolution plan was approved by the adjudicating authority under Section 31(1) of the IBC Code. Hon’ble Supreme Court observed that, once the resolution plan was drawn, the claim as provided in the resolution plan stood frozen, and will be binding on the corporate d…

Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), New Delhi vs. DCIT, Central Circle- 3, New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

ITA 9060/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jan 2025AY 2015-16

…Resolution Plan/Process has been accepted by the NCLT. At this juncture, we refer to the decision of Hon’ble Supreme Court in the case of Ghanshyam Manz Retails Pvt. Ltd. Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. reported in (2021) 126 Taxmann.com 132 wherein the Hon’ble Supreme Court has considered a situation wherein, the resolution plan was approved by the adjudicating authority under Section 31(1) of the IBC Code. Hon’ble Supreme Court observed that, once the resolution plan was drawn, the claim as provided in the resolution plan stood frozen, and will be binding on the corporate d…

DCIT, Central Circle-3, New Delhi vs. Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), Gobindgarh

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

ITA 9059/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

…Resolution Plan/Process has been accepted by the NCLT. At this juncture, we refer to the decision of Hon’ble Supreme Court in the case of Ghanshyam Manz Retails Pvt. Ltd. Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. reported in (2021) 126 Taxmann.com 132 wherein the Hon’ble Supreme Court has considered a situation wherein, the resolution plan was approved by the adjudicating authority under Section 31(1) of the IBC Code. Hon’ble Supreme Court observed that, once the resolution plan was drawn, the claim as provided in the resolution plan stood frozen, and will be binding on the corporate d…

DCIT, Central Circle-3, New Delhi vs. Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), Gobindgarh

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

ITA 7556/MUM/2019[2007-08]Status: DisposedITAT Mumbai18 Oct 2024AY 2007-08

…Resolution Plan/Process has been accepted by the NCLT. At this juncture, we refer to the decision of Hon’ble Supreme Court in the case of Ghanshyam Manz Retails Pvt. Ltd. Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. reported in (2021) 126 Taxmann.com 132 wherein the Hon’ble Supreme Court has considered a situation wherein, the resolution plan was approved by the adjudicating authority under Section 31(1) of the IBC Code. Hon’ble Supreme Court observed that, once the resolution plan was drawn, the claim as provided in the resolution plan stood frozen, and will be binding on the corporate d…

Manz Retails P Ltd. (Now Amalgamated With Future Corporate Resources Pvt Ltd), Mumbai vs. DCIT Range 10 (2)92), Mumbai

Accordingly, we partly allowed the appeal filed by the assessee

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

Section 13Section 14Section 156Section 156ASection 17Section 178(6)Section 25Section 31(1)Section 33

…appeared on behalf of the assessee before us today. At this juncture, we refer to the decision of Hon’ble Supreme Court in the case of Ghanshyam 5 Manz Retails Pvt. Ltd. Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. reported in (2021) 126 Taxmann.com 132 wherein the Hon’ble Supreme Court has considered a situation wherein, the resolution plan was approved by the adjudicating authority u/s 31(1) of the IBC Code. Hon’ble Supreme Court observed that, once the resolution plan was drawn, the claim as provided in the resolution plan stood frozen, and will be binding on the corporate debtor, its…

Mcnally Sayaji Engineering Limited, Kolkata vs. DCIT, Circle - 1(1), Kolkata

In the result, both the appeals are dismissed

ITA 899/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Oct 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR

Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

Mcnally Sayaji Engineering Limited, Kolkata vs. DCIT, Circle - 1(1), Kolkata

In the result, both the appeals are dismissed

ITA 1145/KOL/2018[2013-14]Status: DisposedITAT Kolkata03 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR

Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

Sona Alloys Private Limited, Ahmedabad vs. The Dy. CIT, Circle-4(1)(1), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1039/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-19

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263Section 37Section 68Section 9

…ITA No.1039/Ahd/2024 Assessment Year: 2018-19 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sona Alloys Private Limited, Jurisdictional Officer – 4th Floor, Medimax House, Deputy Commissioner of Opposite Karnavati Hospital, Income Tax, Ahmedabad City, Circle 4(1)(1), Vs. Gujarat – 380 006. Ahmedabad. [PAN – AAKCS 5706 L] (Appellants) (Respondent) Assessee by Shri Vijay Mehta, AR Revenue by Shri H. Phani Raju, CIT (DR) Date of Hearing 29.08.2024 Date of Pr…

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 277/CHNY/2022[2014-15]Status: DisposedITAT Chennai25 Sept 2024AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.276 & 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner Of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aaaco0402B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. & Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Common Order Both Dated 28.02.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years 2013-14 & 2014-15 Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.276 and 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [PAN: AAACO0402B] (अपीलाथ"/Appella…

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 276/CHNY/2022[2013-14]Status: DisposedITAT Chennai25 Sept 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.276 & 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner Of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aaaco0402B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. & Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Common Order Both Dated 28.02.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years 2013-14 & 2014-15 Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.276 and 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [PAN: AAACO0402B] (अपीलाथ"/Appella…

Assistant Commissioner of Income Tax, Circle-2(1), Kondapur vs. Ksk Mahanadi Power Company Limited, Hyderabad

In the result, the appeal of Revenue is dismissed in limine

ITA 602/HYD/2023[2018-19]Status: DisposedITAT Hyderabad19 Mar 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 The Assistant Commissioner Of Vs. Ksk Mahanadi Power Company Limited, Income Tax, Jubilee Hilss, Circle – 2(1), 8-2-293/82/A/431A, Road Hyderabad. No.22, Jubilee Hills, Telangana (Appellant) (Respondent) Assessee By: Shri S. Venugopal, C.A. Revenue By: Ms. Sheetal Sarin, Sr. Ar Date Of Hearing: 18.03.2024 Date Of Pronouncement: 19.03.2024

For Appellant: Shri S. Venugopal, C.AFor Respondent: Ms. Sheetal Sarin, Sr. AR

ITA 27/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Feb 2024AY 2012-13

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2018-19 The Assistant Commissioner of Vs. KSK MAHANADI POWER COMPANY LIMITED, Income Tax, JUBILEE HILSS, Circle – 2(1), 8-2-293/82/a/431A, Road Hyderabad. No.22, Jubilee Hills, Telangana (Appellant) (Respondent) Assessee by: Shri S. Venugopal, C.A. Revenue by: Ms. Sheetal Sarin, Sr. AR Date of hearing: 18.03.2024 Date of pronouncement: 19.03.2024 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the Reven…

M/S Kohinoor Steel Pvt. Ltd., Kolkata vs. I.T.O., Ward-3(3), Kolkata

In the result, the appeal filed by the assessee in ITA No

Bench: Dr. Manish Borad & Shri Anikesh Banerjee]

Section 14Section 143(3)Section 15Section 250Section 68Section 9

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA डॉ मनीष बोरड, लेखा सद"य एवं "ी अ"नकेश बनज", "या"यक सद"य के सम" [Before Dr. Manish Borad, Accountant Member & Shri Anikesh Banerjee, Judicial Member] I.T.A. No. 27/Kol/2020 Assessment Year: 2012-13 M/s Kohinoor Steel Pvt. Ltd. Vs. ITO, Ward-3(3), Kolkata (PAN: AACCK 5580 A) Appellant/ (अपीलाथ") Respondent / ($%यथ") 31.01.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 19.02.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri Miraj D Shah, A.R "नधा12रती क( ओर से For the Respondent/ Shri Rakesh Kumar…

Murli Industries Ltd., Chandrapur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

In the result, the appeal of the assessee in ITA

ITA 185/NAG/2022[2016-17]Status: FixedITAT Nagpur01 Jan 2024AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.182 To 185/Nag/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. Dcit, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. Pan : Aaccm1276B Appellant Respondent Assessee By : Shri Soumen Adak Revenue By : Shri Kailash Kanojiya Date Of Hearing : 20.12.2023 Date Of Pronouncement : 01.01.2024 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 26.04.2022 For The Assessment Years 2010-11, 2015-16 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.182/Nag/2022 For The Assessment Year 2010-11 Are Stated Herein.

For Appellant: Shri Soumen AdakFor Respondent: Shri Kailash Kanojiya

ITA 184/NAG/2022[2015-16]Status: FixedITAT Nagpur01 Jan 2024AY 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.182 to 185/NAG/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. DCIT, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. PAN : AACCM1276B Appellant Respondent Assessee by : Shri Soumen Adak Revenue by : Shri Kailash Kanojiya Date of hearing : 20.12.2023 Date of pronouncement : 01.01.2024 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee direc…

Murli Industries Ltd., Chandrapur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.182 To 185/Nag/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. Dcit, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. Pan : Aaccm1276B Appellant Respondent Assessee By : Shri Soumen Adak Revenue By : Shri Kailash Kanojiya Date Of Hearing : 20.12.2023 Date Of Pronouncement : 01.01.2024 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 26.04.2022 For The Assessment Years 2010-11, 2015-16 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.182/Nag/2022 For The Assessment Year 2010-11 Are Stated Herein.

For Appellant: Shri Soumen AdakFor Respondent: Shri Kailash Kanojiya

ITA 183/NAG/2022[2010-11]Status: FixedITAT Nagpur01 Jan 2024AY 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.182 to 185/NAG/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. DCIT, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. PAN : AACCM1276B Appellant Respondent Assessee by : Shri Soumen Adak Revenue by : Shri Kailash Kanojiya Date of hearing : 20.12.2023 Date of pronouncement : 01.01.2024 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee direc…

Murli Industries Ltd., Chandrapur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.182 To 185/Nag/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. Dcit, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. Pan : Aaccm1276B Appellant Respondent Assessee By : Shri Soumen Adak Revenue By : Shri Kailash Kanojiya Date Of Hearing : 20.12.2023 Date Of Pronouncement : 01.01.2024 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 26.04.2022 For The Assessment Years 2010-11, 2015-16 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.182/Nag/2022 For The Assessment Year 2010-11 Are Stated Herein.

For Appellant: Shri Soumen AdakFor Respondent: Shri Kailash Kanojiya

ITA 182/NAG/2022[2010-11]Status: FixedITAT Nagpur01 Jan 2024AY 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.182 to 185/NAG/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. DCIT, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. PAN : AACCM1276B Appellant Respondent Assessee by : Shri Soumen Adak Revenue by : Shri Kailash Kanojiya Date of hearing : 20.12.2023 Date of pronouncement : 01.01.2024 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee direc…

Murli Industries Ltd., Chandrapur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.182 To 185/Nag/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. Dcit, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. Pan : Aaccm1276B Appellant Respondent Assessee By : Shri Soumen Adak Revenue By : Shri Kailash Kanojiya Date Of Hearing : 20.12.2023 Date Of Pronouncement : 01.01.2024 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 26.04.2022 For The Assessment Years 2010-11, 2015-16 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.182/Nag/2022 For The Assessment Year 2010-11 Are Stated Herein.

For Appellant: Shri Soumen AdakFor Respondent: Shri Kailash Kanojiya

ITA 136/NAG/1999[1993-94]Status: DisposedITAT Nagpur17 Oct 2023AY 1993-94

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.182 to 185/NAG/2022 िनधा"रण वष" / Assessment Years : 2010-11, 2015-16 & 2016-17 Murli Industries Ltd., Vs. DCIT, Circle-1, Nagpur. Naranda, Korpana Road, Korpana, Chandrapur- 442916. PAN : AACCM1276B Appellant Respondent Assessee by : Shri Soumen Adak Revenue by : Shri Kailash Kanojiya Date of hearing : 20.12.2023 Date of pronouncement : 01.01.2024 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee direc…

Ballarpur Industries Limited, New Delhi vs. JCIT Special Range-1, Nagpur

In the result, the appeal of the assessee stands dismissed in limine

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Kailash Kanojiya

ITA 31/NAG/2019[2010-11]Status: DisposedITAT Nagpur05 Oct 2023AY 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.136/NAG/1999 िनधा"रण वष" / Assessment Year : 1993-94 Ballarpur Industries Ltd., Vs. JCIT, Special Range-1, Thapar House, 124 Janpath, Nagpur. New Delhi- 110001. PAN : N/A Appellant Respondent Assessee by : None Revenue by : Shri Kailash Kanojiya Date of hearing : 27.09.2023 Date of pronouncement : 17.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Co…

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S Unijules Life Sciences Limited, Nagpur

In the result, the appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.21, 22 & 31/Nag/2019 िनधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 Acit, Central Circle-2(1), Vs. M/S. Unijules Life Nagpur. Sciences Limited, Cb-21, 22 Kalmeeshwar, Midc Area, Nagpur- 441501. Pan : Aaacu8032D Appellant Respondent Revenue By : Shri Kailash G. Kanojiya Assessee By : Shri Kapil Hirani Date Of Hearing : 25.09.2023 Date Of Pronouncement : 05.10.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Revenue Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-3, Nagpur [‘The Cit(A)’] Dated 31.12.2018, 11.01.2019 & 21.01.2019 For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.21/Nag/2019 For The Assessment Year 2008-09 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash G. Kanojiya