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

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

132(4). The assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed; On this count alone, we conclude that the alleged additions made in assessments made under section 153A for unabated years i.e., A.Y. 2014-15, 2015-16 & 2016-17 on the date of search

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

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

132(4). The assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed; On this count alone, we conclude that the alleged additions made in assessments made under section 153A for unabated years i.e., A.Y. 2014-15, 2015-16 & 2016-17 on the date of search

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

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

132(4). The assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed; On this count alone, we conclude that the alleged additions made in assessments made under section 153A for unabated years i.e., A.Y. 2014-15, 2015-16 & 2016-17 on the date of search

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

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

132(4). The assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed; On this count alone, we conclude that the alleged additions made in assessments made under section 153A for unabated years i.e., A.Y. 2014-15, 2015-16 & 2016-17 on the date of search

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

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

132(4). The assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed; On this count alone, we conclude that the alleged additions made in assessments made under section 153A for unabated years i.e., A.Y. 2014-15, 2015-16 & 2016-17 on the date of search

ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR vs. M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

TDS provisions as well as applicability of section 40A(3) so as to warrant any disallowance under those heads as per law. 18. That with respect to the addition of ` 16,42,713, it is the submission of the assessee that the said amount pertains to payments made by farmers/agriculturist to the labourers directly for unloading charges without any recourse

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

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

132, notice under section 153A of the Act was issued on 24/09/2012. In the high pitched assessment under section 143(3) r/w section 153A of the Act the Assessing Officer made various additions by examining the Profit & Loss Account, Tax Audit Report and assessed income was computed at ` 8,14,83,740. Claim u/s 24(a) from house property income

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal stands dismissed

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

132, on 24/09/2012, statutory notice under section 153A of the Act was issued. In the high pitched assessment under section 143(3) r/w section 153A, the Assessing Officer made various additions by examining the Profit & Loss Account, Tax Audit Report determining total assessed income at ` 41,20,69,270, by making following additions:– 1. Addition for purchases

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal stands dismissed

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

132 of the Act, on 27/09/2012, statutory notice under section 153A of the Act was issued. The Assessing Officer concluded assessment under section 143(3) r/w section 153A of the Act by making following additions after examining the Profit & Loss Account, Tax Audit Report determining total income of ` 20,88,76,440. Gold ornaments, Silver articles found at residence

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AKOLA, NAGPUR vs. RBSD AND FN DAS, NAGPUR

In the result, appeal by the Revenue stands dismissed

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

132 of the Act was conducted at the Radhika Group of cases, Vishakhapatnam on 25/08/2021. Consequent upon search and seizure operation in Radhika Group, a survey was conducted on 25/08/2021, at the office premises of the assessee situated at Vizianagram. The assessee filed original return of income under section 139(1) of the Act on 01/11/2017, declaring total income

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

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

TDS and deprecation was made on the basis of information as provided by the assessee in the return and assessment proceedings. It is explained in statement of facts before the learned CIT(A) that addition made is of debatable nature and the assessee was under a bona fide belief. In terms of statutory provisions of section 270A(6), the Assessing

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

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

132 of the Income Tax Act, 1961 ("the Act"), was conducted in Radhika Group of cases 3 R.B.S.D. And F.N. Das Export Firm ITA no.234/Nag./2023 Visakhapatnam on 25/08/2021. Consequent upon search and seizure operation in Radhka Group, a survey was conducted on 25/08/2021, at the office premises of the assessee situated at Vizianagram. The assessee filed original its return

SUBHASHI YADAORAO CHIMURKAR,NAGPUR vs. INCOME TAX OFFICER, WARD-5(3), NAGPUR

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an 4 ITA.No.168/NAG./2023 employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.No.168/NAG./2023 6 ITA.No.168/NAG./2023 7 ITA.No.168/NAG./2023 8 ITA.No.168/NAG./2023 9 ITA.No.168/NAG./2023 7. Honb’le high court

DILIP RAJESHWAR RAJKONDAWAR,NAGPUR vs. INCOME TAX OFFICE, NFAC, DELH

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG

MOHAN BALIRAMJI THAKRE,NAGPUR vs. INCOME TAX OFFICE, DELHI

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG

SHRI ASHOK MAHADEORAO GAWHANDE,BULDHANA vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG