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

section 68 of the Act in the relevant assessment year. In this regard, we rely on the following case laws:– i) CIT v/s Ayachi Chandrashekhar Narsangji (2014) 42 taxmann.com 251(Guj.) wherein it has been held as under:– 23 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 “3. On appeal before the CIT(A) the assessee

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

section 68 of the Act in the relevant assessment year. In this regard, we rely on the following case laws:– i) CIT v/s Ayachi Chandrashekhar Narsangji (2014) 42 taxmann.com 251(Guj.) wherein it has been held as under:– 23 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 “3. On appeal before the CIT(A) the assessee

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

section 68 of the Act in the relevant assessment year. In this regard, we rely on the following case laws:– i) CIT v/s Ayachi Chandrashekhar Narsangji (2014) 42 taxmann.com 251(Guj.) wherein it has been held as under:– 23 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 “3. On appeal before the CIT(A) the assessee

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

section 68 of the Act in the relevant assessment year. In this regard, we rely on the following case laws:– i) CIT v/s Ayachi Chandrashekhar Narsangji (2014) 42 taxmann.com 251(Guj.) wherein it has been held as under:– 23 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 “3. On appeal before the CIT(A) the assessee

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

section 68 of the Act in the relevant assessment year. In this regard, we rely on the following case laws:– i) CIT v/s Ayachi Chandrashekhar Narsangji (2014) 42 taxmann.com 251(Guj.) wherein it has been held as under:– 23 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 “3. On appeal before the CIT(A) the assessee

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSESSIG OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.20/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 Bajaj Steel Industries The Assessing Officer, Limited, Vs National E-Assessment 539/540, Imambada Road, Centre, Delhi. Maharashtra. Pan: Aaacb 5340 H Appellant / Assessee Respondent / Revenue Assessee By Shri Rajesh V. Loya – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 30/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld.Cit(A)[Nfac], Delhi Dated 22.12.2022 For A.Y.2018-19 Emanating From Assessment Order Under Section 143(3) R.W.S. 144B Of The Act Dated 24.04.2021. The Assessee Has Raised Following Grounds Of Appeal : Bajaj Steel Industries Limited [A]

TDS credit is unjustified. 14. That the learned CIT(A) erred in law and on facts in sustaining the action of AO in charging interest u/s. 234A, 5 Bajaj Steel Industries Limited [A] 234B and 234C of the Income Tax Act. The interest charged is improper. 15. That for any other grounds with kind permission of your honour

SHRI SANDEEP SARBATMAL KOTHARI,CHANDRAPUR vs. A.C.I.T., CHANDRAPUR CIRCLE,CHANDRAPUR, CHANDRAPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)

TDS at the time of making advance to the Appellant during AY 2015-16 whereas, the Appellant had accounted for the receipts in subsequent year i.e AY 2016-17 following mercantile system of accounting. 3. Without prejudice to Ground 1, the learned AO & CIT(A) failed to appreciate that, subjecting the receipts of Rs.49

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

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

section 251(1) (a) of the Act empowers the CIT (A) to confirm, reduce, enhance or annul the assessment order in the course of disposing the appeal. In the present case, the AO has not followed the instruction of CBDT's instruction no. 20/2015 dated 29/12/2015. Hence, I annulled the assessment order in question. 8. Since the assessment order

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD -1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

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

1 to 9). In appellate order CIT(A) has not considered/given one single reason as to why submission of assessee are not being accepted. Dismissing of appeal is arbitrary. Ground No.3: Assessment framed u/s 144 r.w.s. 147 of I.T. Act 1961 without issue of notice u/s 143(2) is bad in law. CIT(A) Para 6 Page

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

TDS effected on interest paid, PAN no., address etc. of the lenders before the AO in the remand proceedings as well as before me in the appallete proceedings. The details of repayment of loans are also furnished by the assessee. In my considered view that the evidences produced by the assessee proves the genuineness and creditworthiness of the lenders. Once

ACIT, CHANDRAPUR CIRCLE,, CHANDRAPUR vs. SHRI AVEREL GANGADHAR SHETTY, CHANDRAPUR

The appeal is ALLOWED FOR STATISTCIAL PURPOSES

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No. 193/Nag/2017 निर्धारण वर्ष / Assessment Year : 2014-15

1 of 5 Averel Gangadhar Shetty ITA No.193/NAG/2017, AY 2014-15 2. Brief facts of the case are that; 2.1 The assessee is a contractor maintaining regular books of account of his business which was subjected to audit u/s 44AB of the Act. For the assessment year under consideration the assessee filed his return of income declaring total income

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

251(a) of the IT Act which empowers Id. CIT(A) only to confirm, reduce, enhance or annul the assessment and cannot admit claim of the assessee for the first time. Also the decision of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. (229 ITR 383) does not vest any power

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR-1, NAGPUR

In the result, ITA.No.251/NAG

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

TDS onc omission expenditure/receipt and other expenses. He, submitted that the learned PCIT has directed the Assessing Officer to inquire into the matter beyond the issue noted in the show cause notice(s) dated 09.03.2024 to the assessees, 9 ITA.Nos.251 254 252 253 & 255 NAG 2024 which is not sustainable in law as held by the Hon’ble Supreme