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

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

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

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

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

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, AMRAVATI

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

Bench: Shri Narender Kumar Choudhry

3. In the instant case, there is a delay of 144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, AMRAVATI

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

Bench: Shri Narender Kumar Choudhry

3. In the instant case, there is a delay of 144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, ITO BUILDING,AMRAWATI

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

Bench: Shri Narender Kumar Choudhry

3. In the instant case, there is a delay of 144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11

NIKHIL SHANKARLALJI WAGHWANI, LEGAL HEIR OF LATE SHANKARLALJI HOTCHANDJI WAGHWANI,NAGPUR vs. ACIT,CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee is allowed

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

condone the delay and the appeal is being admitted for adjudication on merits. 4. The Assessing Officer has made an addition of ` 68,85,500, on account of cash deposited in old currency during demonetisation period. The Assessing Officer, in the assessment order at Para–4/Page–2, has mentioned as under:– “4. The assessee uploaded details bank accounts maintained during

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

145 Supreme Court Order) ITAT appeal filed 13/06/2024 743 Total Days of Delay:– 888 3 M/s. Unijules Life Sciences Ltd. ITA no.380/Nag./2024 4. The learned Counsel for the assessee further drew our attention to the order dated 08/03/2019, passed by the National Company Law Tribunal, Mumbai Bench, in Punjab National Bank v/s Unijules Life Sciences

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

3 M/s. Unijules Life Sciences Ltd. ITA no.381/Nag./2024 Particulars Date Days of Delay CIT(A)’s order 08/11/2021 – Due date for filing appeal before the Income Tax 07/01/2022 – Appellate Tribunal (ITAT) (60 days) Extended due date (as per 01/06/2022 145 Supreme Court Order) ITAT appeal filed 13/06/2024 743 Total Days of Delay:– 888 4. The learned Counsel

AKSHAY DEVIDAS TAJANE,CHANDRAPUR vs. ITO WARD -1, CHANDRAPUR

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

Bench: Shri V. Durga Rao

condoned. 2 Shri Akshay Devidas Tajane ITA no.161/Nag./2025 The CPC/Addl. JCIT(A)–1, Guru– gram is not justified in denying Denial of relief u/s 90 3. 253 the relief under section 90, at ` 1,94,852 without giving any reason and also opportunity Denial of relief u/s 90 It is submitted that disallowance