TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

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

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

delay is condoned and the appeal is admitted for adjudication on merits. 8. It is observed that the appellant has issued 2,00,000 shares each of face value Rs. 10/- to its existing shareholders on a premium of Rs.40/- per share. Thus, the issue price per share stands at Rs.50/-. As the appellant did not furnish any report

ABID MUSTAFA KHAN,NAGPUR vs. ITO WARD-2(3), NAGPUR

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

Bench: Shri Pavan Kumar Gadaleabid Mustafa Khan, 301, Mayfair Residency, Raj Nagar Opp. Green Park, Nagpur 440 013, ……………. Appellant Maharashtra. Pan – Aqipk9595G V/S Income Tax Officer ……………. Respondent Ward–3(2), Nagpur, Maharashtra. Assessee By: Shri K.K. Thakkar. A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

02. Reopening beyond three years is invalid since the amount of cash deposits in the bank is Rs. 46.95 lakhs. Assessing Officer ("AO") erred in adding the figure of cash deposit reported as total cash deposits during the year Rs. 46.95 lakhs and again reported as cash deposits more than 2 Abid Mustafa Khan ITA no.502/Nag./2025 Rs. 2.00 lakhs

SHRI JASVINDARSINGH GRURUBAXSINGH JOLLY,NAGPUR vs. INCOME TAX OFFICE, WARD-2(3), NAGPUR

In the result, appeal filed by the assessee is dismissed

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

condone the delay in filing of appeal of approx 596 days & 6 days in interest of justice and if approved by your honour.” 3. The learned Authorised Representative (“learned AR”) submitted that due to the pandemic situation and the lockdown implemented in the State of Maharashtra, the assessee could not file the present appeal within 60 days from the date

RITESH KHURANA,NAGPUR vs. INCOME TAX OFFICER,WARD -4(2), NAGPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.172/Nag/2022 Assessment Year : 2016-17 Ritesh Khurana, Vs. Ito, 107, Near Panch Bhavan, Ward-4(2), Queta Colony, Nagpur, Nagpur Maharashtra 440 008 Pan : Afopk2308G Appellant Respondent

condone the delay and admit the appeal for adjudication on merits. 5. As regards the imposition of penalty u/s.271B, it was stated that the appellant was unaware of the statutory provisions governing the Audit u/s.44AB of the Act. The turnover of the appellant was beyond the prescribed limits under the said provisions for the first time. Though it is settled

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT CENTRAL CIRCLE-2(1), NAGPUR

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

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

02,23,236 representing disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts and circumstances of the case and in law, the AO grossly erred in making and the CIT(A) grossly erred in confirming addition of Rs. 194,04,18,971 representing

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ACIT CENTRAL CIRCLE-2(1), NAGPUR

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

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

02,23,236 representing disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts and circumstances of the case and in law, the AO grossly erred in making and the CIT(A) grossly erred in confirming addition of Rs. 194,04,18,971 representing

SHRI PANCMURTI EDUCATION SOCIETY,NAGPUR vs. ITO WARD-4(5), NAGPUR

In the result, appeal filed by the assessee is allowed as above

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

condone the delay in filing of Audit report in Form 10B of the Act for the said Assessment Year in the facts and circumstances of the case 6. The Assessee craves leave to add/alter any of the Grounds of Appeal before or at the time of hearing.” 3. The learned Authorised Representative (the learned A.R.”), at the very onset, submitted

JALSAMPDA KARMCHARI SAHAKARI PATSANSTHA MARYADIT,WARDHA vs. ITO WARD 2 , WARDHA

In the result, Assessee’s appeal is partly allowed

Bench: Shri Narender Kumar Choudhryjalsampda Karmchari Ito, Ward-2, Wardha. Sahakari Patsanstha Maryadit Wardha, 1, Dr. Vs. Adyalkar Bhavan, Arvi Road, Shivaji Square, Wardha-442001 Pan: Aaaaw 0478 R (Appellant) (Respondent)

delay is condoned. 4. In this case, the Assessee is a cooperative society engaged in accepting deposits and providing credit facilities to its members, consisting of only employees of Irrigation department of Maharashtra State in Wardha District. The Assessee by filing its return of income on dated 01/11/2017 and declaring total income at Rs. NIL, claimed the deduction under Chapter

SHRI ABHIJIT MADHUSUDAN SAPKAL,NAGPUR vs. A.C.I.T. CIRCLE 1(1), NAGPUR

In the result this appeal by the assessee stands allowed

Bench: Shri Shamim Yahya. (S.M.C.)

02-07-2014. The Hon’ble Apex Court has held as under : “ Heard Mr. Mukul Rohatgi, learned Attorney General, for the petitioner. Delay in filing and refilling special leave petition is condoned. Special leave petition is dismissed.” We are also aware that there are certain other Hon’ble High Court decisions wherein this proposition has not been upheld that provisions

M/S NARAYAN BROTHERS,NAGPUR vs. ASSTT. COMMISSIONER FO INCOME TAX CENTRAL CIRCLE 1-(1), NAGPUR

In the result, the appeal of assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

section 69A of the Act and added the same to the total income of the assessee on protective basis vide its order dated 21-12-2009. 8. The CIT(A) discussed the facts of the case and taking into account the addition made in the hands of M/s. Narayan Brothers for A.Y. 2004-05 deleted the addition of Rs.6

DY. C.I.T. CENTRAL CIR.-1(1), NAGPUR vs. LATE SHRI NARAYANDAS RATHI L/H SHRI ASHOK KUMAR RATHI,, NAGPUR

In the result, the appeal of assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

section 69A of the Act and added the same to the total income of the assessee on protective basis vide its order dated 21-12-2009. 8. The CIT(A) discussed the facts of the case and taking into account the addition made in the hands of M/s. Narayan Brothers for A.Y. 2004-05 deleted the addition of Rs.6

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

02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private

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

02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private

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

02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private

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

02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private

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

02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private

STATE BANK OF INDIA ,SME,HINGNA (NAGPUR) BRANCH ,NAGPUR vs. DY.CIT (TDS), CIRCLE-2 NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

delay in filing the present appeal. Hence, the same is condoned and the appeal is admitted for adjudication. 3. Briefly, the facts of the case are that the Assessing Officer passed an order under section.201 of the I.T.Act, dated 27.01.2015, wherein the assessee has been deemed to be assessee in default in respect of short deduction of tax amounting

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

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 approval dated 29/09/2021 under section 153D for the assessment year