INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

Bench: Shri V. Durga Rao

254 of the Act or Commissioner of Income Tax (Appeals) under section 250 of the Act. It has also been held in various subsequent case laws that this restriction is not applicable to the appellate authorities and that the appellate authorities can entertain claims made otherwise than by way of return or revised return of income provided the appellate authorities

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

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. “1

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

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

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

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

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