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

AKSHAY GAJANAN SURYAWANSHI DESHMUKH,CHIKHLI vs. ITO WARD-2, KHAMGAON

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

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

77,000/- is unjustified, unwarranted. 17) A.O. erred in not granting credit for TDS at Rs.56,445/- while determining tax payable at the hands of assessee. 18) The assessee denies liability to pay interest u/s 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

TDS of Rs.12,52,000 has been duly deposited with government and hence, disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore, the issues sought to be revised by the learned CIT does not result into any prejudice to the Revenue. Therefore, the twin condition of order

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

TDS of Rs.12,52,000 has been duly deposited with government and hence, disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore, the issues sought to be revised by the learned CIT does not result into any prejudice to the Revenue. Therefore, the twin condition of order

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

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

77,000 10.05.2012 Cash 12. Shri T.B. Bagdi 55,000 12.05.2012 Cash 13. – do – 2,65,000 12.05.2012 Cash 14. – do – 2,27,000 14.05.2012 Cash 15. – do – 2,20,000 19.05.2012 Cash 16. – do – 80,000 21.05.2012 Shri Mahesh Shankar Sorate ITA no.250/Nag./2018 Cash 17. – do – 1,31,000 22.05.2012 Cash 18. – do – 2,46,000 23.05.2012 Cash

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

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

77, Gazetted Officers Colony ……………. Appellant West High Court Road, Civil Lines Nagpur 440 001 PAN – AAUPM9106H v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur Assessee by : Shri R.K. Ganeriwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 12/06/2024 Date of Order – 24/06/2024 O R D E R PER V. DURGA RAO, J.M. The present appeals have been

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

77, Gazetted Officers Colony ……………. Appellant West High Court Road, Civil Lines Nagpur 440 001 PAN – AAUPM9106H v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur Assessee by : Shri R.K. Ganeriwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 12/06/2024 Date of Order – 24/06/2024 O R D E R PER V. DURGA RAO, J.M. The present appeals have been

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