ZIM LABORATORIES LIMITED ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

disallowance of depreciation of Rs. 14,33,776/- on air handling system purchased from M/s Real Traders being bogus purchases

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

depreciation of ` 5,57,40,754. The Assessing Officer invoking provisions of section 11(6) of the Act disallowed depreciation

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

depreciation of ` 5,57,40,754. The Assessing Officer invoking provisions of section 11(6) of the Act disallowed depreciation

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

depreciation of ` 5,57,40,754. The Assessing Officer invoking provisions of section 11(6) of the Act disallowed depreciation

SHREE HINDU SMASHAN SANSTHA,AMRAVATI vs. I.T.O., WARD - 2, EXEMPTIONS, NAGPUR

In the result, appeal filed by the assessee is allowed

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

disallowance of claim of depreciation at Rs.810408/-. The disallowance made is improper, unjust and deserves to be cancelled. 2. That

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

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

disallowing interest on TDS and depreciation. 4. The Assessing Officer made addition in respect to disallowance of interest on TDS and depreciation

THE MALKAPUR URBAN CO-OPT .BANK LTD ,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX ALOLA CIRCLE ,AKOLA , AKOLA

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.334/Nag/2017 िनधा"रण वष" / Assessment Year : 2013-14 The Malkapur Urban Co-Op. Vs. Acit, Akola Circle, Bank Ltd., Akola. K.N.D. & Associates, 502- 503, Satyam Apartment, Wardha Road, Dhantoli, Nagpur- 440012. Pan : Aaalt0274E Appellant Respondent Assessee By : None Revenue By : Shri Vijay Kumar Subramanyam Date Of Hearing : 16.10.2023 Date Of Pronouncement : 18.10.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Nagpur [‘The Cit(A)’] Dated 08.05.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Maharashtra Co-Operative Societies Act, 1960. It Is Formed For The Purpose Of Banking Business. The Return Of Income For The Assessment Year 2013-14 Was Filed On 22.09.2013 Declaring Total Income Of Rs.8,00,56,920/-.

disallowed the depreciation on software of Rs.90,024/-. 3. Being aggrieved by the above disallowances, an appeal was filed before

SHARDA ISPAT LIMITED ,NAGPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

disallowing depreciation. 3. The ld. AR, Ms. Shikha Loya submits that the order of CIT(A) in confirming the view

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]

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 2 M/s.Unijule

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.

disallowing additional depreciation of Rs.2,20,02,985/-, disallowing on some ad-hoc by excess of Rs.1,16,64,609/- and also

ANIRUDHA HARIHAR MANDAL,NAGPUR vs. ITO WARD 4(4), , NAGPUR

The appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 390/Nag/2023 निर्धारण वषा / Assessment Year : 2020-21 Anirudha Harihar Mandal 335, New Nandanwan, Nagpur-440009 Pan: Agopm9294J . . . . . . . अपीलार्थी / Appellant

disallowance of depreciation claimed against additions to plant & machinery (ii) unexplained unsecured loans/credits (iii) unexplained additions to sundry creditors (iv) disallowance

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.\n4,20.23.114/- and the expenses claimed against impungned agriculture\nincome are liable to be disallowed and required

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, NAGPUR vs. M/S INDOWORTH INDIA LIMITED , NAGPUR

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

depreciation and which is squarely applicable to the facts and circumstances of this case. 2. Whether on facts and in the circumstances of the case and in law the Ld. CIT(A)-2, was justified in deleting the additions made on account of disallowances

DEPUTY COMMISSIONER OF INCOME TAX , CENTAL CIRCLE-2(1), NAGPUR vs. M/S GUPTA METALLICS 7 POWER LTD.,, NAGPUR

In the result, the appeal of Revenue is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

disallowance of depreciation, financial expenses and expenditure from power and fuel account vide ground Nos. 2, 3, and 4 therein

DEPUTY COMMISSIONER OF INCOME TAX , CENTAL CIRCLE-2(1), NAGPUR vs. M/S GUPTA METALLICS 7 POWER LTD.,, NAGPUR

In the result, the appeal of Revenue is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

disallowance of depreciation, financial expenses and expenditure from power and fuel account vide ground Nos. 2, 3, and 4 therein

DREAMZ INFRASTRUCTURE ,AMRAVATI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, assessee’s appeal is allowed for statistical purposes

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

disallowance of depreciation claimed at Rs. 3,37,506/- on assets purchased during the year without appreciating the fact that

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT 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

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts

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

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts