MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

RAJURA NAGARI SAHAKARI PAT SANSTHA MARYADIT,CHANDRAPUR vs. OFFICE OF THE INCOME TAX OFFICER WARD 5, CHANDRAPUR

Bench: Shri V. Durga Rao

B. That the Assessee has filed appeal on 06 September 2024. Thus, there has been a delay of 432 days in filing the Appeal by the Assessee. Sufficient Cause explaining the delay in filing the Appeal C. That, the Assessee could not represent his case before learned CIT(A). The notices were sent to email-id amohril@gmail.com which belonged

GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

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

Bench: Shri V. Durga Rao

delay in filing the appeal. Your honour is most humbly requested to consider the said condonation application sympathetically and admit the same for hearing. 1) Regarding Ground no.1 to 4:– In the assessment order A.O. has disallowed interest expenses at ` 2,03,227, under section 50(a)(ia), the break up of which is as under:– a) M/s. Kach Ghar