SMW Ispat (P.) Ltd. v. ACIT

163 Taxmann.com 119Reported decision2024#4139 most cited

What is SMW Ispat (P.) Ltd. v. ACIT authority for?

The case of SMW Ispat (P.) Ltd. v. ACIT is cited as authority for certain legal propositions in subsequent judgments, although the specific nature of those propositions is not detailed in the provided passages.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

SMW Ispat (P.) Ltd. v. ACIT · 163 Taxmann.com 119 · Pune-Trib. · section 153A · section 132 · section 143(3) · section 153D · section 147 · section 148

Sections most often in play

Section 153ASection 132Section 143(3)Section 153DSection 147Section 148Section 69CSection 151

Issues it is cited on

section 2(9)section 158b(b)section 271aab(1a)section 158basection 158bdpurposive interpretationsection 113section 158bb(1)section 158bcsection 153b(1)block periodsection 158bb

Judgments citing SMW Ispat (P.) Ltd. v. ACIT

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./PAN NO: AALCA0327J & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

K.K.Radhakrishnan, Kannur vs. DCIT, Kozhikkode

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] vs. Appellant DCIT, Central Circle-II, Kozhikode. Respondents Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

K.K.Radhakrishnan, Kannur vs. DCIT, Kozhikkode

In the result, appeal of the assessee is dismissed

ITA 519/COCH/2023[2010-11]Status: DisposedITAT Cochin04 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYs : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, .... Appellant PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] vs. DCIT, Central Circle-II, .... Respondents Kozhikode. Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner o…

Kk Radhakrishnan, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Respondent byFor Respondent: Shri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] DCIT, Central Circle-II, Kozhikode. Appellant VS. Respondents Assessee by: Respondent by: Shri Arun Raj S, Advocate Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

Kk Radhakrishnan, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] DCIT, Central Circle-II, Kozhikode. Appellant VS. Respondents Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, appeal of the assessee is dismissed

ITA 499/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, appeal of the assessee is dismissed

ITA 498/COCH/2023[2011-12]Status: DisposedITAT Cochin04 Aug 2025AY 2011-12

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, appeal of the assessee is dismissed

ITA 496/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, appeal of the assessee is dismissed

ITA 495/COCH/2023[2008-09]Status: DisposedITAT Cochin04 Aug 2025AY 2008-09

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

K.K.Builders, Kannur vs. DCIT, Kozhikkode

In the result, appeal of the assessee is dismissed

ITA 237/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

K.K.Builders, Kannur vs. DCIT, Kozhikkode

In the result, appeal of the assessee is dismissed

ITA 236/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

K.K.Builders, Kannur vs. DCIT, Kozhikkode

In the result, appeal of the assessee is dismissed

ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

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

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s ITA no.244/Nag./2022 (Assessment Year – 2017-18) ITA no.246/Nag./2022 (Assessment Year – 2019–20) YRCE Educare Pvt. Ltd. 209, Dharampeth Tower B/32-C, Shop no.F/6, WHC Road Dharam…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year–2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst .Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

SMW Ispat (P.) Ltd. v. ACIT (163 Taxmann.com 119) — Cited in 28 Judgments | BharatTax