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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation on wind mill. Since we have dismissed the issues while deciding the issues in Revenue‟s appeal, ground Nos. 6 and 7 of cross objections are allowed. 19. Ground No.8 is general in nature and hence, requires no adjudication. 20. In the result, cross objection (16/NAG/2014) filed by the assessee is allowed for statistical purposes. 14 Group

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

depreciation is covered by the Co–ordinate Bench decision rendered in assessee’s own case ITA no.114/Nag./2009 (AY 2004-05) and decision of the Hon’ble Bombay High court assessee’s sister concern’s case in M/s. R.B. Seth, Shriram Narsingdas (supra) wherein the issue has been decided in favour of the assessee and against the Revenue. The facts

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

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

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