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

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

2 2010-11 26/10/2017 09/01/2021 1136 3 2010-11 17/01/2018 09/01/2021 1053 4 2010-11 27/09/2017 09/01/2021 1164 5 2011-12 26/12/2018 11/10/2019 256 6 2010-11 17/01/2018 09/01/2021 1053 6. As can be noted from above tabulation that, these appeals were filed with inordinate delays and admittedly without accompanying therewith petition for condonation of delay stating therein circumstance owning