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

Section 153A of the Income- tax Act, 1961? 2. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of an agriculture income, amounting Rs. 1,61,800/-. 3. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the disallowance made

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

Section 153A of the Income- tax Act, 1961? 2. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of an agriculture income, amounting Rs. 1,61,800/-. 3. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the disallowance made

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

In the result, Revenue's appeal being ITA no

Section 153A of the Income-\ntax Act, 1961?\n2. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of an agriculture income, amounting\nRs. 1,61,800/-.\n3. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the disallowance made

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

Section 153A of the Income-\ntax Act, 1961?\n2. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of an agriculture income, amounting\nRs. 1,61,800/-.\n3. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the disallowance made

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

Section 153A of the Income-\ntax Act, 1961?\n2. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of an agriculture income, amounting\nRs. 1,61,800/-.\n3. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the disallowance made

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

Section 153A of the Income-\ntax Act, 1961?\n2. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of an agriculture income, amounting\nRs. 1,61,800/-.\n3. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the disallowance made

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

section 115JB of the Income-tax Act, 1961 as contended by the revenue by relying on the decision in the case of Appollo Tyres Ltd. (supra). 27. In this case since we have already held that in relevant assessment year 2010-11 the incentives "Interest subsidy' and 'Power subsidy' is a 'capital receipt and does not fall within the definition

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

section 115JB of the Income-tax Act, 1961 as contended by the revenue by relying on the decision in the case of Appollo Tyres Ltd. (supra). 27. In this case since we have already held that in relevant assessment year 2010-11 the incentives "Interest subsidy' and 'Power subsidy' is a 'capital receipt and does not fall within the definition

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com

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

153A of Income Tax Act, 1961 ("Act") is illegal, invalid and deserves to quashed in the interest of justice. 2) On the facts and circumstances of the case and in law, in view of order dated 08.03.2019 passed by Hon'ble NCLT declaring moratorium u/s 14 of Insolvency and Bankruptcy Code, 2016 ("I&B Code") the order passed

M/S. UNIFUES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.419/Nag/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B 35/36, Midc Kalmehwar, S Tax, Central Circle-2(1), Nagpur – 441501. Nagpur. Pan: Aaacu8032D Appellant/ Assessee Respondent/Revenue Assessee By None. Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/02/2024 Date Of Pronouncement 28/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Income Tax Act, 1961 Dated 08.11.2021 Emanating From The Order Under Section 153A R.W.S 143(3) Of The Act, 1961 Dated 30.03.2016. The Grounds Of Appeal Raised By The Assessee Are As Under : M/S.Unijules Life Sciences Ltd., [A]

section 153A r.w.s 143(3) of the Act, 1961 dated 30.03.2016. The grounds of appeal raised by the Assessee are as under : M/s.Unijules Life Sciences Ltd., [A] “1) The Assessment u/s 153A r.w.s 143(3) of Income Tax Act, 1961 (“Act”) is illegal, invalid and deserves to quashed in the interest of justice. 2) On the facts and circumstances

M/S. UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.45/Nag/2023 िनधा"रण वष" / Assessment Year : 2012-13 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B-35/36, Midc, S Tax, Central Circle-2(1), Kamleshwar, Nagpur. Nagpur – 441501 Pan: Aaacu8032D Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Adv.-Ar Revenue By Shri Kailash C. Kanojiya – Cit-Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Act, Dated 08.11.2011 For The A.Y.2012-13 Emanating From The Order Under Section 153A R.W.S 143(3) Of M/S.Unijule Life Sciences Ltd., [A]

section 153A r.w.s 143(3) of M/s.Unijule Life Sciences Ltd., [A] the Act, dated 30.03.2016. The assessee has raised the following grounds of appeal : “1) The Assessment u/s 153A r.w.s 143(3) of Income Tax Act, 1961 (“Act”) is illegal, invalid and deserves to quashed in the interest of justice. 2) On the facts and circumstances of the case