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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

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

Assessing Officer for seeking approval from the Addl. CIT. Approval under section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

assessment u/s153C for „relevant AY‟ as per „fourth proviso‟ to section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

assessment u/s153C for „relevant AY‟ as per „fourth proviso‟ to section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

assessment u/s153C for „relevant AY‟ as per „fourth proviso‟ to section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

assessment u/s153C for „relevant AY‟ as per „fourth proviso‟ to section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

assessment u/s153C for „relevant AY‟ as per „fourth proviso‟ to section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag

IMPERAIAL CONSTRUCTION COMPANY ,NAGPUR vs. ACIT,CENTRAL CIRCLE -1(3), NAGPUR

In the result, appeals filed by the assessee for A

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

delay is hereby condoned and we proceed to dispose off the appeals on merit. SS 3 Imperial Construction Company 4. The only issue which arose in both these appeal relates to addition of ` 12,42,000 for A.Y. 2007–08 and ` 10,50,000, for A.Y. 2009–10, on account of unexplained cash credit under section 68 of the Income

IMPERAIAL CONSTRUCTION COMPANY ,NAGPUR vs. ACIT,CENTRAL CIRCLE -1(3), NAGPUR

In the result, appeals filed by the assessee for A

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

delay is hereby condoned and we proceed to dispose off the appeals on merit. SS 3 Imperial Construction Company 4. The only issue which arose in both these appeal relates to addition of ` 12,42,000 for A.Y. 2007–08 and ` 10,50,000, for A.Y. 2009–10, on account of unexplained cash credit under section 68 of the Income

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

Block 2016-17 473/16-17/ CIT(A)-2/472/16-17, Development involving proceedings u/s 200A Officer r.w.s. 234E of the Income Tax Act, 1961 (in short ‘the Act’) Heard both the parties. Case files perused. 2. Coming to assessees’ identical sole substantive grievance challenging the correctness of both the learned lower authorities’ action levying late fees u/s 234E of the Act; involving