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 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 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. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2) , NAGPUR vs. M/S. R.B.SETH SHREERAM NARSINGDAS , NAGPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.36/Nag/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Central Circle-2(2), Vs. M/S. R.B. Seth Shreeram Nagpur. Narsingdas, Flat No.C-2, Yogeshwar Ganga Apartment, Ramdaspeth, Nagpur- 440025. Pan : Aacfr0227N Appellant Respondent C.O. No.05/Nag/2018 (Arising Out Of Ita No.36/Nag/2018) िनधा"रण वष" / Assessment Year : 2014-15 M/S. R.B. Seth Shreeram Vs. Acit, Central Circle- Narsingdas, 2(2), Nagpur. Flat No.C-2, Yogeshwar Ganga Apartment, Ramdaspeth, Nagpur- 440025. Pan : Aacr0227N Revenue By : Smt. Rashmi Mathur Assessee By : Shri Sudesh Bandhia Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-3, Nagpur [‘The 2 C.O. No.05/Nag/2018 Cit(A)’] Dated 28.12.2017 For The Assessment Year 2014-15. The Cross Objection Filed By The Assessee Against The Appeal Of The Revenue.

58,06,074/-. While doing so, the Assessing Officer made addition on account of disallowing additional depreciation of Rs.2,20,02,985/-, disallowing on some ad-hoc by excess of Rs.1,16,64,609/- and also the expenditure incurred on Corporate Social Responsibility of Rs.2,00,00,000/- with which we are concerned. The Assessing Officer had disallowed expenditure incurred

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

depreciation allowance, in the following manner, to the extent available" is as under:- Asst. Year Remarks S. Nature of Amount as Amount as No. loss/allowance ( returned (in assessed ( give rupees) in rupees) reference to relevant order) 1. 2002-03 Business loss 28858541 Not available 98748798 2. 2004-05 Business loss 36762850 -Do- 3479468 Total 10,22,28,266/- The assessment

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

58 (All.) : CIT vs. Administrator General of Madras (1998) 142 Taxation 85 (Mad)).” 4.10 This year our company has already witness lockdowns for almost 6 months. Because of cash crunch and being a non-essential item, the general public has refrained from purchasing and investing in gold. With the business being highly under debt stress and lockdowns, it is becoming