CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

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

section 143(2) are mandatory. Without issue of notice u/s 143(2) no valid assessment is framed. Reliance on: i) (2010) 321 ITR 362 (SC) ACIT & Anr. Vs. Hotel Blue Moon (P- 103 – 112) (105) ii) (2019) 108 taxmann.com 183 (SC) CIT vs. Laxman Das Khandelwal (P- 113 – 118) (114) iii) ITAT order in ITA No.1744/Mum/2016 in the case

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(TDS), NAGPUR

In the result, all the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

112. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. There is a delay of 99 days in the filing of appeals in ITA Nos. 269 to 272/Nag/2022. The condonation applications have been filed. We are satisfied with the reasons. The delay

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONE OF INCOME TAX, NAGPUR

In the result, all the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

112. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. There is a delay of 99 days in the filing of appeals in ITA Nos. 269 to 272/Nag/2022. The condonation applications have been filed. We are satisfied with the reasons. The delay

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

112. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. There is a delay of 99 days in the filing of appeals in ITA Nos. 269 to 272/Nag/2022. The condonation applications have been filed. We are satisfied with the reasons. The delay

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

112. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. There is a delay of 99 days in the filing of appeals in ITA Nos. 269 to 272/Nag/2022. The condonation applications have been filed. We are satisfied with the reasons. The delay

BANK OF INDIA ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

112. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. There is a delay of 99 days in the filing of appeals in ITA Nos. 269 to 272/Nag/2022. The condonation applications have been filed. We are satisfied with the reasons. The delay

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

112/- was debited to the P&L A/c. for the year under consideration. The balance expenditure of Rs.6,36,73,030/- has been deferred over a period of 3 years as deferred revenue expenditure. However, in its return, the assessee company has claimed the entire expenditure incurred on brand promotion as allowable expenses. In such facts, it was held