ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

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

depreciation, it clearly indicates the addition is made with the prejudice and unlawful way and therefore needs to be deleted. 18. Further not withstanding anything mentioned in above para, even otherwise, if the expenses on purchase of machines are disallowed, it would ultimately result in increase in gross total income, which is completely deductible under section 80P. Thus, the deduction

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASTT.COMMISSIONER OF INCOME TAX,CENTRAL CIR 2(3) R, NAGPUR vs. M GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT.C,I,.T, CENTRAL CIR, -2(3), NAGPUR vs. M/S GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS 7 WASHHERIES LTD), NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

4, 5 and 6 raised in appeal by the Revenue pertains to the depreciations of Rs.25,72,220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6

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]

Depreciation disallowed. 4) Any other additional point can be taken at any later point of time.” 2.2 Thus, the assessee had made certain averments in the grounds of appeal and in the statement of facts filed before the ld.CIT(A0. Assessee had also relied on certain case laws. However, the ld.CIT(A) has not bothered to discuss

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4,, NAGPUR vs. SONU MONU AGRO PRIVATE LIMITED, NAGPUR

In the result, Department's appeal stands dismissed

depreciation of Rs. 4,20.23.114/- and the expenses claimed against impungned agriculture income are liable to be disallowed and required to be added back to the total income of the assessee. As per 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

depreciation 27.10.2009 to as per CA schedule 31.03.2016 certificate 1. Land 4,272.31 256.71 4,529.02 18.83 2,25,88,896 Civil Construction & 2. 9,850.45 1,388.10 11,238.55 46.73 5,60,53,283 Site Development Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 Plant & Machinery, 3. Electricals, Technical 7,805.37 477.98 8,283.35 34.44 4

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

depreciation 27.10.2009 to as per CA schedule 31.03.2016 certificate 1. Land 4,272.31 256.71 4,529.02 18.83 2,25,88,896 Civil Construction & 2. 9,850.45 1,388.10 11,238.55 46.73 5,60,53,283 Site Development Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 Plant & Machinery, 3. Electricals, Technical 7,805.37 477.98 8,283.35 34.44 4

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

4,97,80,842/- by the assessee due to arithmetical error in calculating deduction at 25% of the profit of the eligible business.” However, Ld AO has not pointed out any mistake in the enhancement claim or has bring out anything contrary to the claim, except only has pointed out the fact that claim has been enhanced

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

4,97,80,842/- by the assessee due to arithmetical error in calculating deduction at 25% of the profit of the eligible business.” However, Ld AO has not pointed out any mistake in the enhancement claim or has bring out anything contrary to the claim, except only has pointed out the fact that claim has been enhanced