RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dismissing the appeal of the assessee against the order of the ld. AO passed under section 147 r.w.s. 263 r.w.s. 144B of the Income Tax Act. The grounds of appeal are as under: - “1. The Learned

SANDHYA PANDIT,BALAGHAT vs. INCOME TAX OFFICER, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrasandhya Pandit V. Income Tax Officer Near Lilhare Clinic, Baihar Railway Station Rd, Itwari Road Balaghat, Balaghat H.O. Ganj, Chitragupt Nagar, Balaghat, Balaghat-481001. Balaghat, Madhya Pradesh-481001. Tan/Pan:Alnpp9235G (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.12.2023 Order Passed By The Ld. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2014-15. The Grounds Of Appeal Of The Assessee Are As Under: -

E R (1). The present appeal has been filed by the assessee against the impugned order dated 23.12.2023 order passed by the Ld. Commissioner of Income Tax (hereinafter referred as to “ACIT”)/National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2014-15. The grounds of appeal of the assessee are as under: - “1. In the facts

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PAWAN AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pawan Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Acjpa5377R (Appellant) (Respondent) & A.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pankaj Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Afhpa9553J (Appellant) (Respondent) Assessee By: Sh. Sanjay Nema Adv & Sh. Ashish Goyal, Adv Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 15.09.2025 Date Of Pronouncement: 16.09.2025 O R D E R Per Nikhil Choudhary, A.M. The Above Captioned Appeals By Revenue Are Taken Up Together For The Sake Of Convenience & Brevity & These Appeals Are Hereby Disposed Off Through This Consolidated Order; Because, In These Appeals The Tax Effect Is Less Than The Monetary Limit Fixed By The Central Board Of Direct Taxes (“Cbdt”, For Short) In Its Circular No. 09/2024 Dated 17.09.2024. Grounds Taken In These Appeals Of Revenue Are As Under: A.Y 2015-16 Sh. Pawan Agarwal Sh. Pankaj Agarwal

E R PER NIKHIL CHOUDHARY, A.M. The above captioned appeals by Revenue are taken up together for the sake of convenience and brevity and these appeals are hereby disposed off through this Consolidated Order; because, in these appeals the tax effect is less than the monetary limit fixed by the Central Board of Direct Taxes (“CBDT”, for short

RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 30.09.2024 of learned Commissioner Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred as to “Ld. CIT(A)”] pertaining to the assessment year 2012-13. The Assessee has raised the following grounds of appeals: - “(l)The learned

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

E R (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC)- Delhi, dated 23.02.2024 for the assessment year 2013-14. The grounds of appeal of the assessee are as under: - “1. On the facts & circumstances of the case

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

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

E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee’s favour

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

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

E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee’s favour

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

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

E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee’s favour