ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

153A of the IT Act on 30.12.2016 after taking approval under Section 153D by Joint Commissioner of Income Tax, Central Range-1, Nagpur. The order u/s 263 was passed on 08.10.2018. Subsequent to such revision order, the impugned assessment orders were passed on 26.12.2019. We are unable to judiciously accept the proposition that ACIT Vs. Radha Madhav Developers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

153A of the IT Act on 30.12.2016 after taking approval under Section 153D by Joint Commissioner of Income Tax, Central Range-1, Nagpur. The order u/s 263 was passed on 08.10.2018. Subsequent to such revision order, the impugned assessment orders were passed on 26.12.2019. We are unable to judiciously accept the proposition that ACIT Vs. Radha Madhav Developers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

153A of the IT Act on 30.12.2016 after taking approval under Section 153D by Joint Commissioner of Income Tax, Central Range-1, Nagpur. The order u/s 263 was passed on 08.10.2018. Subsequent to such revision order, the impugned assessment orders were passed on 26.12.2019. We are unable to judiciously accept the proposition that ACIT Vs. Radha Madhav Developers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

153A of the IT Act on 30.12.2016 after taking approval under Section 153D by Joint Commissioner of Income Tax, Central Range-1, Nagpur. The order u/s 263 was passed on 08.10.2018. Subsequent to such revision order, the impugned assessment orders were passed on 26.12.2019. We are unable to judiciously accept the proposition that ACIT Vs. Radha Madhav Developers

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

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

bogus, when, on the date of search i.e., 11/07/2019, for the assessment year 2014-15 had already been unabated / completed, since scrutiny assessment under section 143(3) had been completed on 18/08/2016 (prior to the date of search) and no assessment was pending for the assessment year 2014-15 on the date of search i.e., 11/07/2019 and also, there

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

bogus or overbooked / inflated”; (b) “the disallowance has been made merely on presumption. Similar type of addition made in M/s. RBSSN for A.Y. 2005–06 to A.Y. 2009–10 and A.Y. 2011–12 has been deleted by the Ld. CIT(A) and the department has not contested the same in appeal before the Hon’ble ITAT; and (c) “The assessee

M/S. UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.45/Nag/2023 िनधा"रण वष" / Assessment Year : 2012-13 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B-35/36, Midc, S Tax, Central Circle-2(1), Kamleshwar, Nagpur. Nagpur – 441501 Pan: Aaacu8032D Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Adv.-Ar Revenue By Shri Kailash C. Kanojiya – Cit-Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Act, Dated 08.11.2011 For The A.Y.2012-13 Emanating From The Order Under Section 153A R.W.S 143(3) Of M/S.Unijule Life Sciences Ltd., [A]

section 153A r.w.s 143(3) of M/s.Unijule Life Sciences Ltd., [A] the Act, dated 30.03.2016. The assessee has raised the following grounds of appeal : “1) The Assessment u/s 153A r.w.s 143(3) of Income Tax Act, 1961 (“Act”) is illegal, invalid and deserves to quashed in the interest of justice. 2) On the facts and circumstances of the case

M/S. UNIFUES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.419/Nag/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B 35/36, Midc Kalmehwar, S Tax, Central Circle-2(1), Nagpur – 441501. Nagpur. Pan: Aaacu8032D Appellant/ Assessee Respondent/Revenue Assessee By None. Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/02/2024 Date Of Pronouncement 28/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Income Tax Act, 1961 Dated 08.11.2021 Emanating From The Order Under Section 153A R.W.S 143(3) Of The Act, 1961 Dated 30.03.2016. The Grounds Of Appeal Raised By The Assessee Are As Under : M/S.Unijules Life Sciences Ltd., [A]

section 153A r.w.s 143(3) of the Act, 1961 dated 30.03.2016. The grounds of appeal raised by the Assessee are as under : M/s.Unijules Life Sciences Ltd., [A] “1) The Assessment u/s 153A r.w.s 143(3) of Income Tax Act, 1961 (“Act”) is illegal, invalid and deserves to quashed in the interest of justice. 2) On the facts and circumstances