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

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/ 2024, for the assessment year 2012-13 along with following additional ground

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

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/ 2024, for the assessment year 2012-13 along with following additional ground

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

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/ 2024, for the assessment year 2012-13 along with following additional ground

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

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

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

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

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

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO,TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are\nallowed

34. Accordingly, we hold that the amendment to\nsection 200A(1) of the Act is procedural in nature\nand in view thereof, the Assessing Officer while\nprocessing the TDS statements / returns in the\npresent set of appeals for the period prior to\n01.06.2015, was not empowered to charge fees\nunder section 234E of the Act. Hence, the intimation\nissued

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO, TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri V. Durga Rao

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. A.O. WARD 3(4),NAGPUR, NAGPUR

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

Bench: Shripavan Kumar Gadale

delay is condoned and the appeals are admitted. Assessee’s appeal – A.Y. 2014–15 3. The grounds of appeal raised by the assessee are as under:– 3 Pavan Sharadrao Khadse Alkesh Sharadraoji Khadse Lata Sharadraoji Khadse ITA no.534, 536 544/NAG./2025 ITA no.537,549/NAG./2025 “The Appellant respectfully submits the following grounds of appeal against the order dated 29.07.2022 passed

LATA SHARADRAO KHADSE,NAGPUR vs. A.O. WARD 3(4), NAGPUR, NAGPUR

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

Bench: Shripavan Kumar Gadale

delay is condoned and the appeals are admitted. Assessee’s appeal – A.Y. 2014–15 3. The grounds of appeal raised by the assessee are as under:– 3 Pavan Sharadrao Khadse Alkesh Sharadraoji Khadse Lata Sharadraoji Khadse ITA no.534, 536 544/NAG./2025 ITA no.537,549/NAG./2025 “The Appellant respectfully submits the following grounds of appeal against the order dated 29.07.2022 passed

LATA SHARADRAO KHADSE,NAGPUR vs. ITO WD3(4), NAGPUR

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

Bench: Shripavan Kumar Gadale

delay is condoned and the appeals are admitted. Assessee’s appeal – A.Y. 2014–15 3. The grounds of appeal raised by the assessee are as under:– 3 Pavan Sharadrao Khadse Alkesh Sharadraoji Khadse Lata Sharadraoji Khadse ITA no.534, 536 544/NAG./2025 ITA no.537,549/NAG./2025 “The Appellant respectfully submits the following grounds of appeal against the order dated 29.07.2022 passed

PAWAN SHARADRAO KHADSE,NAGPUR vs. A.O. WARD 3(4), NAGPUR, NAGPUR

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

Bench: Shripavan Kumar Gadale

delay is condoned and the appeals are admitted. Assessee’s appeal – A.Y. 2014–15 3. The grounds of appeal raised by the assessee are as under:– 3 Pavan Sharadrao Khadse Alkesh Sharadraoji Khadse Lata Sharadraoji Khadse ITA no.534, 536 544/NAG./2025 ITA no.537,549/NAG./2025 “The Appellant respectfully submits the following grounds of appeal against the order dated 29.07.2022 passed

ALKESH SHARADRAOJI KHADSE,NAGPUR vs. ITO WARD 3(4), NAGPUR

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

Bench: Shripavan Kumar Gadale

delay is condoned and the appeals are admitted. Assessee’s appeal – A.Y. 2014–15 3. The grounds of appeal raised by the assessee are as under:– 3 Pavan Sharadrao Khadse Alkesh Sharadraoji Khadse Lata Sharadraoji Khadse ITA no.534, 536 544/NAG./2025 ITA no.537,549/NAG./2025 “The Appellant respectfully submits the following grounds of appeal against the order dated 29.07.2022 passed

ARPITA MATHEW ARUKAKKAL,NAGPUR vs. ITO WARD 5(3), NAGPUR

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

Bench: Shri Pavan Kumar Gadalearpita Mathew Arukakkal, Residency Road, Sadar Nagpur- 440001, ……………. Appellant Maharashtra. Pan – Arkpm3965D V/S Income Tax Officer ……………. Respondent Ward–5(3), Nagpur, Maharashtra. Assessee By:Shri.Sapan Usrethe.A.R. Revenue By :Shri.Surjit Kumar Saha.Sr.Dr

section 148 of the Act, no enquiry was done by the AO on the material available on record, which is against the provisions of law. 8. On the facts and circumstances of the case the learned National Faceless Appeal Centre was not justified in confirming the addition of Rs.23,30,338 made by AO without appreciating that AO was having