SNNEHSHILP CONSTRUCTIONS,AURANGABAD vs. ITO WARD 1(5), NAGPUR

In the result, appeal filed by the assessee is partly allowed

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

TDS on gross contract receipts of ` 3,01,24,661, as against the gross receipts taken by the Assessing Officer at ` 1,49,75,822, and, therefore, vide order under section 263 of the Act dated 26/03/2009, set- aside the assessment order dated 31/12/2007, with a direction to the Assessing Officer to modify the assessment accordingly. 6. Meanwhile, the learned

DIGP GC CRPF,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL, TDS, GHAZIBAD

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Digp Gc Crpf, Nagpur Dcit, Central Processing Cell, Offices Of The Digp Group Centre, Vs Tds, Hingna Road, Digdoh Hills, Midc Area, Tds Cpc, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [Pan: Aaaagd0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani, Advocate Revenue By Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing 25.02.2026 Date Of Pronouncement 25.02.2026 Order Under Section 254(1) Of Income Tax Act

TDS CPC, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [PAN: AAAAGD0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee by Shri Kapil Hirani, Advocate Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 25.02.2026 Date of pronouncement 25.02.2026 Order under section 254

YASH TRAVELS AND TOURS PRIVATE LIMITED,NAGPUR vs. THE INCOME TAX OFFICER WARD - 2(2) NAGPUR, NAGPUR

In the result, the grounds of appeal raised by the assessee are

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Yash Travels & Tours Pvt. Ltd. Ito, Ward–2(2), Nagpur F–5, Shrdha House, Vs Aayakar Bhawan, Civil Lines, Kingsway, Nagpur–4440001. Nagpur–440001. [Pan: Aaacy3931D] Appellant / Assessee Respondent / Revenue

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 18/06/2025for the Assessment Year (AY) 2023-24. The assessee has raised the following grounds of appeal

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

254 (Gauhati) it has been held that- “Under section 68 of Income Tax Act creditor‟s creditworthiness has to be judged vis-à-vis transactions, which have taken place between assessee and creditor, and it is not business of assessee to find out source of money of his creditor or genuineness of transactions, which took place between creditor

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

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

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

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-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

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-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

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

section of Act. In this ground there are two different additions are made: one is addition towards opening sundry creditors and second one is regarding addition towards credits in sundry creditors is discussed as below: The AO during the assessment proceeding noticed that there are opening credit balances in accounts of 12 Sundry creditors totalling

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

Section 40(a)(ia) of the I.T. Act has its own role to play for the purpose of allowance under the Act. The AO thus rejected the claim of the assessee amounting to Rs.3,63,01,370/- as the assessee company has not deducted the tax in this year. The AO thus relied on the decision of Hon’ble Supreme