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

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

xviii) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed to appreciate that the word 'evidence'as used in section 143(3) is comprehensive enough to cover circumstantial evidence also, ad it is not confined to direct evidence. xix) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed

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

xviii) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed to appreciate that the word „evidence‟ as used in section 143(3) is comprehensive enough to cover circumstantial evidence also, ad it is not confined to direct evidence. xix) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

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

xviii. The sale deed/ assignment deed itself shows complete transfer of all pieces and parcel of land together with the building standing thereon covering a total build up area including all connection Thus, the deletion of entire addition by CIT (A) is incorrect and without any logic in absence of any documentary evidences. xix. Notwithstanding the contention that land