DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

3) of the Act dated 31-12-2008. However he stated that since the claim of deduction u/s 80IB has been enhanced he has considered the same separately. The relevant portion is Para 10 of the Assessment order. The learned AR of the appellant placed on record, order of the Hon'ble ITAT in the appellant's own case

KRUSHI VIBHAG KARMCHARI VRUND SAHAKARI PATH SANSTHA MARYADIT ,WARDHA vs. INCOME TAX OFFICER , WARD-1, NAGPUR

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2009-10 Krushi Vibhag Karmchari Vs. Ito, Ward-1, Vrund Sahakari Pat Sanstha Wardha Maryadit Bajaj Building, Krushna Nagar, Wardha, Maharashtra – 442001 Pan: Aacak6196N Appellant Respondent

3 Krushi Vibhag Karmchari Vrund Sah Pat Sanstha Maryadit filed as it faced some difficulty in getting PAN under the correct status and the consequential inability to file return of income. The ld. CIT(A) echoed the denial of deduction u/s 80P. This has brought the assessee before the Tribunal. 4. At the outset, the ld. AR submitted that section

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

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

139 of the Income Tax Act, 1961 ("the Act") 3 Raghav Agritech declaring total income of ` 6,26,010. The assessee firm is subject to audit and Audited Balance Sheet and Tax Audit Report in Form No.3CD, was also filed with the return of income and is on record of the Department. The learned Asstt. Director of Income Tax, Central

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

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

3) of the Act on 06/03/2014, determining total income of ` 1,17,70,744. Thereafter, notice under section 148 of the Act was issued on 29/09/2015, which was duly served upon the assessee. The assessee filed a letter on 07/10/2015, stating that the revised return filed under section 139(5) of the Act may be treated as return filed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

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

3) of the Act on 06/03/2014, determining total income of ` 1,17,70,744. Thereafter, notice under section 148 of the Act was issued on 29/09/2015, which was duly served upon the assessee. The assessee filed a letter on 07/10/2015, stating that the revised return filed under section 139(5) of the Act may be treated as return filed

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

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

139 of the Income Tax Act, 1961 ("the Act") on 29/11/2017, declaring gross total income at ` Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 20,85,63,863, under normal provisions and ` 56,35,18,915, under the normal provisions of Minimum Alternate Tax. 5. The case was selected for complete scrutiny under CASS. Notice under section

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

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

139 of the Income Tax Act, 1961 ("the Act") on 29/11/2017, declaring gross total income at ` Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 20,85,63,863, under normal provisions and ` 56,35,18,915, under the normal provisions of Minimum Alternate Tax. 5. The case was selected for complete scrutiny under CASS. Notice under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

depreciation of Rs.\n47,53,025/-.\n8. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of unsecured loans being unexplained\ncredits Rs. 6,45,38,278/-.\n5\nM/s. Shree Agarwal\nCoal India Pvt. Ltd. & Group Cases\n9. On the facts and circumstances of the case, the learned

INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

Bench: Shri V. Durga Rao

139(1)/139(3) of the Act and allowed the claim of the assessee. 3. The Ld. CIT(A) has erred on facts and on law in interpreting the decision of Goetze (India) Ltd. Vs Commissioner of Income Tax [2006] 284 ITR 323 that CIT(A) is empowered the CIT(A) in allowing the claim u/s 35AD in Revised computation

DCIT CIRCLE-2, NAGPUR vs. M/S TRISTER RETAIL CONCEPTS PRIVATE LIMITED, NAGPUR

In the result, department’s appeal stands dismissed

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

139 of the Act on 27/10/2015. The case was selected for scrutiny and statutory notices were issued and served upon the assessee. The Assessing Officer completed assessment under section 143(3) of the Act after making addition of ` 4,72,27,468. Penalty proceedings under section 271(1)(c) of the Act levying penalty

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

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

depreciation of Rs. 47,53,025/-. 8. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of unsecured loans being unexplained credits Rs. 6,45,38,278/-. 5 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases 9. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

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

depreciation of Rs. 47,53,025/-. 8. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of unsecured loans being unexplained credits Rs. 6,45,38,278/-. 5 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases 9. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

depreciation of Rs.\n47,53,025/-.\n8. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of unsecured loans being unexplained\ncredits Rs. 6,45,38,278/-.\n5\nM/s. Shree Agarwal\nCoal India Pvt. Ltd. & Group Cases\n9. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

depreciation of Rs.\n47,53,025/-.\n8. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of unsecured loans being unexplained\ncredits Rs. 6,45,38,278/-.\n4\nM/s. Shree Agarwal\nCoal India Pvt. Ltd. & Group Cases\n9. On the facts and circumstances of the case, the learned