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

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

143(3) r/w 153A First Appellate Authority CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur 3 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

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

143(3) dated 31/12/2008. The claim was enhanced to Rs 4,97,80,842/- by the assessee due to arithmetic error in calculating deduction at 25% of the profit of the eligible business. The AO has disallowed the claim of deduction u/s.80IB of the Act because it was made in the assessment order u/s.143 (3) of the Act dated

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

143(3) of the Act. 3. Insofar as ground no.1, is concerned, during the course of assessment proceedings, it was observed that the assessee trust has provided an residential accommodation to the trustee of the trust and has recovered an annual rent of ` 1,20,000, from the trustee of the trust Shri Sachin Agnihotri. The Assessing Officer

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

143(3) of the Act. 3. Insofar as ground no.1, is concerned, during the course of assessment proceedings, it was observed that the assessee trust has provided an residential accommodation to the trustee of the trust and has recovered an annual rent of ` 1,20,000, from the trustee of the trust Shri Sachin Agnihotri. The Assessing Officer

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

143(3) of the Act. 3. Insofar as ground no.1, is concerned, during the course of assessment proceedings, it was observed that the assessee trust has provided an residential accommodation to the trustee of the trust and has recovered an annual rent of ` 1,20,000, from the trustee of the trust Shri Sachin Agnihotri. The Assessing Officer

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

143(3) r/w CIT(A)–3, 7. A.Y. 2006–07 – By Revenue 30/03/2017 153A Nagpur Thanjavur Commerce Pvt. Ltd. 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving multiple common issues under similar set of facts and circumstances, therefore, as a matter of convenience, these Revenue’s appeals were heard together and are being

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

143(3) r/w CIT(A)–3, 7. A.Y. 2006–07 – By Revenue 30/03/2017 153A Nagpur Thanjavur Commerce Pvt. Ltd. 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving multiple common issues under similar set of facts and circumstances, therefore, as a matter of convenience, these Revenue’s appeals were heard together and are being

VASANT CO-OP SHETKARI GINNING & PRESSING FACTORY LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 29/Nag/2021 "नधा"रण वष" / Assessment Year : 2016-17 The Vasant Co-Op. Shetkari Ginning & Pressing Factory Limited; At. Yavatmal Road, Wani, Tq. Wani, Dist. Yavatmal-440 010 Pan : Aaaat1439M .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Nagpur. ……""यथ" / Respondent Assessee By : Shri Pravin Gandhi, Ar Revenue By : Shri Vitthal Bhosale, Dr

section 263 of the IT Act, 1961. 3) Assessee craves leave to add, alter or amend any of the grounds of appeal.” 3 The Vasant Co-Op. Shetkari Ginning & Pressing Factory Limited Vs. Pr. CIT 2. Succinctly stated, the assessee company which is engaged in the business of cotton ginning and pressing had e-filed its return of income

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

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

143(3) r/w 153A CIT(A)-3, Nagpur 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving multiple common issues under similar set of facts and circumstances, therefore, as a matter of convenience, these Revenue's appeals were heard together and are being disposed off by way of this consolidated order. However, in order

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

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

143(3) r/w 153A CIT(A)-3, Nagpur 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving multiple common issues under similar set of facts and circumstances, therefore, as a matter of convenience, these Revenue's appeals were heard together and are being disposed off by way of this consolidated order. However, in order

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

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

143(3) r/w 153A CIT(A)-3, Nagpur 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving multiple common issues under similar set of facts and circumstances, therefore, as a matter of convenience, these Revenue's appeals were heard together and are being disposed off by way of this consolidated order. However, in order

ZIM LABORATORIES LIMITED ,NAGPUR vs. PR. CIT (CENTRAL), NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 99/Nag/2018 "नधा"रण वष" / Assessment Year : 2011-12 Zim Laboratories Ltd. Ground Floor, Sadodaya Gyan, Nelson Square, Opp. Nadt, Nagpur-440 013. Pan : Aaacz0200E .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central) Nagpur. ……""यथ" / Respondent

depreciation in respect of the aforesaid machinery, had thus rendered the order passed by him under Sec. 143(3) r.w.s 153A, dated 8 Zim Laboratories Limited Vs. Pr. CIT 31.03.2016 as erroneous in so far it was prejudicial to the interest of the revenue within the meaning of section

ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

143(3) of the I.T. Act, 1961 and the facts available on record which corroborate the information and explanation submitted by the appellant have been completely disregarded by the A.O. For instance, various enquiries were conducted u/s. 133(6) from various donors to which below mentioned people among others have responded and confirmed the respective donations given to the assesses

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S SPACEWOOD FURNISHERS PVT. LTD , NAGPUR

In the result, Revenue’s appeal is dismissed

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

depreciation 60% on the computer items has been disallowed by the AO by way of order passed under sec. 154 of the Act. It is also not in dispute that originally, the assessment was completed under sec. 143(3) of the Act, which was revised in pursuance to the order passed under sec. 250 of the Act. Section