DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

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

deposited in respondent's bank account. In view thereof, the CIT[A] found there was no reason to add the capital gains as unexplained cash

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

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

capital gain and to avoid paying taxes and have also been forwarded the details of transactions entered into by the assessee. The learned assessing officer has not any provided the details forwarded by Investigation Wing, Kolkatta as well as statement of persons, whose statement were recorded during the course of investigation made by the Pr. Director of Income Tax (Investigation

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

capital gain and to avoid paying taxes and have also been forwarded the details of transactions entered into by the assessee. The learned assessing officer has not any provided the details forwarded by Investigation Wing, Kolkatta as well as statement of persons, whose statement were recorded during the course of investigation made by the Pr. Director of Income Tax (Investigation

SHRIRAM NARAYAN TIKDE,NAGPUR vs. INCOME TAX, WARD 4(4) , NAGPUR

Bench: Shri V. Durga Rao

deposits are fully explainable from the cash withdrawals made during the year, opening cash balance available, income earned during the year and hence, addition made of Rs.13,00,000 u/s 68 is unwarranted, unjustified and bad in law. 8. The learned AO and learned CIT(A) erred in not appreciating the facts emanating from the documentary evidences filed

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

capital gain with computation and deduction / exemption with supporting evidence as well as justification of cash deposit of `. 6,00,000/–, copy

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. SHRI SANJAY GAURISHANKAR AGRAWAL , NAGPUR

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

deposited into the back account of the Assessee. 14. The learned Counsel further submitted that the Assessing Officer on mere assumptions, surmises and conjectures treated the amount received from sale of shares as unexplained cash credit treating the long term capital 9 Shri Sanjay Gaurishankar Agrawal ITA no.109/Nag./2019 gains

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

cash deposit and Rs.1,00,000/- out of cheque deposit as Unexplained Income. Learned C.I.T.(A) has confirm the said addition without any basis. 6] Learned A.O. erred in adding amounting to Rs.34,740/- on estimated income as Commission Income from arranging Haj Tours. Learned C.I.T.(A) confirm the said addition without any basis. Smt. Fatema Shoeb Hussain

MINAKSHI SATISH NIMODIA,NAGPUR vs. INCOME TAX OFFICER WARD 1(4), NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao

deposited cash of Rs.10 lakhs on 30.03.2010 in the Indian Overseas Bank, Ramnagar, Nagpur and cheque was also issued on the same date for purchase of part- payment of flat. He, therefore, called for explanation of the assessee. The assessee, in response thereto, filed her cash flow statement, certain confirmation letter from parties wherefrom assessee allegedly received back the advanced

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

deposited same to the credit of the ex-chequer. Duly complying with the law, the assessee had also filed TDS returns. The TDS returns were also submitted before the AO. We are hereby again attaching herewith all TDS returns for the relevant year annexure 3. f) Purpose for which loan was taken:- The Loans were taken for the purpose

SHRI JAGDISH SUBHARAM CHITADE vs. A.C.I.T CIR.-3, NAGPUR

Appeal is dismissed

Bench: Shri S.S.Godara & Shri Dr.Dipak P. Ripoteआयकर अपीलसं. / Ita No.483/Nag/2016 िनधा"रणवष" / Assessment Year : 2012-13 Jagdish Subharam Chitade, The Assistant H.No.36, Godhani Bokhara, Dist. Vs. Commissioner Of Income Nagpur. Tax, Circle-3, Nagpur. Pan: Asppc 6752 Q Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri G.J.Ninawe – Dr Date Of Hearing 15/11/2022 Date Of Pronouncement 10/01/2023 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax(Appeal)-2, Nagpur’S Dated 09.05.2016 In Case No.Cit(A)-2/111/2015-16, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Capital Gain. 2) The A.O. without any justification or valid reason has not taken value of the land at Rs. 2,22,453/- as valued by Appellant, rather illegally referred to Valuation Officer and valued the same at Rs. 12,649/-. The addition on this count deserves to be deleted. 3) The learned A.O. ought to have seen that deposit

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-5, NAGPUR vs. SHRI MUKESH CHAMPALAL MALVIYA, NAGPUR

In the result, assessee's appeal is allowed for statistical purposes

gaining his confidence, Shri Deven Malviya, asked him to open an account in the assessee's name. Being a teacher in a Government Schools and as a Government employee he was unable to do so. But since Deven Malviya had shown a very rosy picture to the assessee, he fell under his influence and, therefore, on his suggestion, the appellant

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

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

capital gain of Rs.17.33.880/- on sale of shares claimed exempt u/s.10(38). 7. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer on account of disallowance of legal and professional charges of Rs. 2,25,310/-. 8. On the facts

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

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

capital gain of Rs.17.33.880/- on sale of shares claimed exempt u/s.10(38). 7. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer on account of disallowance of legal and professional charges of Rs. 2,25,310/-. 8. On the facts