LATA SHARADRAO KHADSE,NAGPUR vs. ITO WD3(4), NAGPUR

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

Bench: Shripavan Kumar Gadale

ab initio as it has been passed ex parte, without affording the Appellant effective opportunity of being heard, thereby violating the principles of natural justice. 2. Non-speaking Order: The Ld. CIT(A) erred in law in not passing a reasoned and speaking order as mandated under section 250(6) of the Act. 3. Agricultural Land not a Capital Asset

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. A.O. WARD 3(4),NAGPUR, NAGPUR

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

Bench: Shripavan Kumar Gadale

ab initio as it has been passed ex parte, without affording the Appellant effective opportunity of being heard, thereby violating the principles of natural justice. 2. Non-speaking Order: The Ld. CIT(A) erred in law in not passing a reasoned and speaking order as mandated under section 250(6) of the Act. 3. Agricultural Land not a Capital Asset

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. ITO WARD 3(4), NAGPUR

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

Bench: Shripavan Kumar Gadale

ab initio as it has been passed ex parte, without affording the Appellant effective opportunity of being heard, thereby violating the principles of natural justice. 2. Non-speaking Order: The Ld. CIT(A) erred in law in not passing a reasoned and speaking order as mandated under section 250(6) of the Act. 3. Agricultural Land not a Capital Asset

LATA SHARADRAO KHADSE,NAGPUR vs. A.O. WARD 3(4), NAGPUR, NAGPUR

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

Bench: Shripavan Kumar Gadale

ab initio as it has been passed ex parte, without affording the Appellant effective opportunity of being heard, thereby violating the principles of natural justice. 2. Non-speaking Order: The Ld. CIT(A) erred in law in not passing a reasoned and speaking order as mandated under section 250(6) of the Act. 3. Agricultural Land not a Capital Asset

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

2 additions made by the AO. The first addition was made qua\ncash deposited in the bank, amounting to Rs.15,04,35,000. The second\naddition was made with regard to cash introduced via an entry operator i.e.,\none, Mr Vipin Garg. The amount added qua this aspect was pegged at\nRs.1,54,07,100.\n11. Despite these additions, which

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

2 additions made by the AO. The first addition was made qua\ncash deposited in the bank, amounting to Rs.15,04,35,000. The second\naddition was made with regard to cash introduced via an entry operator i.e.,\none, Mr Vipin Garg. The amount added qua this aspect was pegged at\nRs.1,54,07,100.\n11. Despite these additions, which

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ab initio. This being so, respectfully following the decision of the Hon'ble Jurisdictional High Court in the case of Shiv Kumar Agrawal (supra) as also the coordinate bench of the Tribunal in the case of Gobardhan Matia(supra), as the irregularity in the assessment proceedings has taken place when the final assessment order has been passed without obtaining

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

35 cases and approved all cases in one\ngo on the same day and the AO not only passed the orders on the very same\nday but also prepared demand notices after completion of tax calculation\nand penalty notices etc. which is not possible within a span of few hours.”\n(vi) PCIT v. Shiv Kumar Nayyar (2024) 163 taxmann.com

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

35,000 made by the AO in the instant case is completely out of the\nscene in the final assessed income shows volumes.\n17.2. Even the factual situation is much worse than the facts decided by the\nTribunal in the case of Sanjay Duggal (Del Trib). In that case, at least the\nassessment folders were sent whereas in the instant

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

2 days prior to the deadline\nthereby putting the approving authority under great pressure and not giving\nhim sufficient time to apply his mind; (ii) the final approval must be in\nwriting; (iii) The fact that approval has been obtained, should be mentioned\nin the body of the assessment order.”\n14. During the course of arguments, Id counsel

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

35,000 made by the AO in the instant case is completely out of the\nscene in the final assessed income shows volumes.\n17.2. Even the factual situation is much worse than the facts decided by the\nTribunal in the case of Sanjay Duggal (Del Trib). In that case, at least the\nassessment folders were sent whereas in the instant

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

2 (Del HC) dt.13-7-23,\nconcluded that-\n“7. The Tribunal has via the impugned order set aside the additions made\nqua the income of the asseessee inter alia, on the Gr. that there was no\napplication of mind by the Addl.CIT in granting approval u/s153D.\n8. To be noted, an assessment order was framed qua the asseessee\nu/s153A, rws.143

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

35 draft assessment orders were\napproved by the Addl.CIT in one go on the said day.\n15. Thus, in light of the decision rendered by us in Shiv Kumar Nayyar\n(2024) (Del HC), it is seen that the present appeals do not raise any\nsubstantial queof law. Consequently, the appeals stand dismissed and\npending application

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

35 cases and approved all cases in one\ngo on the same day and the AO not only passed the orders on the very same\nday but also prepared demand notices after completion of tax calculation\nand penalty notices etc. which is not possible within a span of few hours.”\n(vi) PCIT v. Shiv Kumar Nayyar (2024) 163 taxmann.com

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

35 cases and approved all cases in one\ngo on the same day and the AO not only passed the orders on the very same\nday but also prepared demand notices after completion of tax calculation\nand penalty notices etc. which is not possible within a span of few hours.”\n(vi) PCIT v. Shiv Kumar Nayyar (2024) 163 taxmann.com

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

ab initio. This being so,\nrespectfully following the decision of the Hon'ble Jurisdictional\nHigh Court in the case of Shiv Kumar Agrawal (supra) as also the\ncoordinate bench of the Tribunal in the case of Gobardhan\nMatia(supra), as the irregularity in the assessment proceedings\nhas taken place when the final assessment order has been passed\nwithout obtaining

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

gains and interest etc. The return of income u/s. 139(1)\nwas filed on 17-02-2012 declaring total income of Rs. 10,36,730/-. Intimation\nu/s. 143(1) was issued on 7-6-2012 accepting the returned income. A search\naction u/s. 132 of the Income Tax Act, 1961 was conducted on 26-7-2016 in\nthe case

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

gains and interest etc. The return of income u/s. 139(1) was filed on 17-02-2012 declaring total income of Rs. 10,36,730/-. Intimation u/s. 143(1) was issued on 7-6-2012 accepting the returned income. A search action u/s. 132 of the Income Tax Act, 1961 was conducted on 26-7-2016 in the case