INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

Bench: Shri V. Durga Rao

rectification application u/s 154 on 31.03.2014 and claimed deduction of Rs. 19,5,41,557/- u/s 35AD including carry forward of loss of Rs. 19,03,01,511 in 'Schedule CFL'. Regarding AO rightfully rejection of the claim of appellant to carry forward of loss as required u/s 73A of the Act and set off the absorbed loss u/s 35AD

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

rectification petition u/s the Act and the AO has deleted this addition vide order u/s 154 dated 00017 The AR has written that since the issue is settled now there is no need to adjudicate on this matter. Hence this ground is not adjudicated. 4.4 The ground of appeal no. 6 is that the AO has made a mistake

ARTHAKALASH MAGASVARGIYA KARMACHARI SAHAKARI PATH SWANSTHA LIMITED,DHAMANGAON vs. ITO WARD-1, AMRAVATI

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

Bench: Shri R. K. Pandaassessment Year : 2020-21

disallowed the 2 exemption claimed u/s 80P of the Act. The assessee filed a rectification application u/s 154 of the Act. However

M/S SMS INFRASTRUCTURE LTD,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 2(3), NAGPUR

In the result, assessee’s appeal is dismissed

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

u/s. 132 of I. T. Act took place at business premises of the assessee on 28.11.2006 and 07.09.2007. During the course of search various books of accounts, documents, computer, server and hard disc were seized by the authorized officer of the M/s. SMS Infrastructure Ltd. ITA no.566/Nag./2016 department Inspection of documents was allowed late which resulted in belated filing

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

disallowed by the CPC vide order dated 18.11.2024 u/s 143(1) of the Act, which was subsequently affirmed by the Ld. Commissioner vide order dated 20.01.2025 u/s 154 of the Act. 2 M/s. Herd Educational & Medical Research Foundation 3. The Assessee, being aggrieved, challenged the said disallowance/addition and/or aforesaid intimation/order by filing first appeal before the Ld. Commissioner

SHRI SANJAY GAYAPRASAD GUPTA ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGLORE

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

disallowance of interest at Rs.83,122/- u/s.40(a)(ia) of the Income Tax Act, 1961 and adding back the same to the total income of the appellant is unjustified, unwarranted, bad-in-law and against natural justice. 2. The assessee has not been given a reasonable opportunity of being heard. The order passed u/s 154 is illegal, invalid and against

HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA

In the result, appeal filed by the assessee is dismissed

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

u/s 154 of the Income Tax Act, 1961. 2. The Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.” Hariom Biotech Agri Farming ITA no.300/Nag./2023 3. The Assessee is engaged in the activities of farming of mushrooms. The income from the said activity is in the nature of agricultural

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR vs. SMS LTD, NAGPUR

In the result, the appeal of Revenue is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

disallowed an amount of Rs.3,82,91,940/- for not depositing the employee’s contribution of PF/ESI before prescribed due dates under the respective Act. The assessee filed rectification application u/s. 154

DCIT AKOLA CIRCLE, AKOLA, AKOLA vs. THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LTD., AKOLA

In the result, Revenue’s appeal is dismissed

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

rectification was totally unwarranted. 2) In assessee's case and also in case of other bank's case surcharge is calculated at the rate prescribed in the Finance Act of relevant assessment year. Even after passing the order passed u/s 154 the DCIT accepted surcharge computed at the rate prescribed in the Finance Act. Intimations

DY. COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S SPACEWOOD OFFICE SOLUTIONS PRIVATE LIMITED , MUMBAI

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

disallowance amounting to Rs.16,30,873/- of prior period expenses cannot be subject matter of rectification order u/s 154 of the Act without

GAURISHANKAR SEWA SAMITI ,NANDURA vs. INCOME TAX OFFICER WARD-2, NAGPUR

In the result, assessee's appeal stands allowed for statistical purposes

disallowing the\nexemption u/s 11 vide Intimation u/s 143(1). Therefore, the ground of appeal\nraised by the appellant is dismissed.\n5.In result, the appeal filed by the appellant M/s GAURISHANKAR SEWA\nSAMITI against the Intimation/order passed by the CPC vide on 23.08.2022\nfor the Assessment Year 2021-2022 under section 143(1) of the Income-tax\nAct

SHRI SANTOSH CHANDUMAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Santosh Tanwani Vs. The Acit A-56, Near Jain Bhavan, Bus Stand, Central Circle 2(1) Pandhurna,Chhindwara 480334 (M.P.) Nagpur Pan No.:Adapt 8743 N Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /06/2022 Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Preferred By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law. 2. On The Fact & Circumstances Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Brokerage Income At Rs.

rectification order passed u/s 154 of the Act has accepted that the cash of Rs.15,00,000/- belongs to the proprietary firm M/s. Shiv Agency but rejected the appellant’s contention that cash of Rs.50,00,000/- is out of the brokerage income earned by him during the concerned FY 2018-19. It is also seen from the record that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, NAGPUR vs. M/S VICTRANS ENGINEERS, NAGPUR

The appeal of the Revenue is ALLOWED FOR STATISTCIAL PURPOSES

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 08/Nag/2020 निर्धारण वषा / Assessment Year : 2013-14 Dy. Cit, Circle -3, Nagpur . . . . . . .अपऩलधर्थी / Appellant बिधम / V/S M/S. Victrans Engineers, C/O. Swapan Datta, 16, Vidya Vihar Colony, Pratap Nagar, Nappur – 440 022. Pan: Aaafv6800F . . . . . . . प्रत्यर्थी / Respondent

rectification dt. 25/02/2016 passed u/s 154 r.w.s. 144 of the Act by the Income Tax Officer, Ward 3(1), Nagpur [‘AO’ in short]. 2. During the course of virtual hearing, the case called twice, despite service of notice none appeared at assessee’s behest. In the larger interest of justice with ITAT-Nagpur Page 1 of 4 ITA No.08/NAG/2020

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

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

rectification order under section 154 of the Act was passed by the CPC on 07/03/2023 rejecting the claim of the assessee and confirming the addition made in order u/s 143(1) dated 19/10/2022. 4. On appeal, the learned CIT(A) allowed the grounds raised by the assessee by observing as under:– “5.3.2 In the instant case, the reason for disallowance

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 is dismissed

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

disallowing the deemed dividend of ` 6,49,70,741 [` 6,46,05,741 (+) ` 3,65,000] (Revised after rectification to ` 1,72,80,539). “56. I have considered the assessment order, remand report and submissions of the assessee. The assessee's reliance on judgements in his submission is also considered. It is observed that the deemed dividend added in order

AMA EXTRUSION PVT. LTD.,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BENGALURU

In the result, appeal of the Assessee is Dismissed

Bench: S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.233/Nag/2022 िनधा"रणवष" / Assessment Year : 2019-20 Ama Extrusion Pvt. Ltd., The Assistant Director Of Maimoon Chambers, Vs Income Tax, Bengaluru. Maharashtra – 440 002. Pan: Aaeca 5587 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajesh Loya – Ar Revenue By Shri G.J.Ninawe- Jcit Date Of Hearing 16/11/2022 Date Of Pronouncement 07/12/2022 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)[Nfac], Delhi Dated 18.07.2022 Emanating From The Order Under Section 154 Of The Act, 1961 Passed By The Asst. Director Income Tax, Cpc, Bangalore. The Assessee Has Raised The Following Grounds Of Appeal: “(1) That The Rectification Order Of The Learned Asst. Director Of Income Tax, Cpc, Bangalore Passed U/S. 154 Is Bad In Law & Wrong On Facts & The Learned Cit(A) Erred In Confirming The Same.

Rectification Order of the learned Asst. Director of Income Tax, CPC, Bangalore passed u/s. 154 is bad in law and wrong on facts and the learned CIT(A) erred in confirming the same. (2) That the learned AO erred in law and on facts in making addition of Rs.94,066/- on account of employees contribution to PF/ESIC Fund paid after

BARBATE AUTOMOTIVE INDIA PVT. LTD.,NAGPUR vs. ASSISTANT DIRECTORE OF INCOME TAX, CPC, BANGLORE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.50/Nag/2023 िनधा"रण वष" / Assessment Year :2018-19 Barbate Automotive India The Assistant Director Of Pvt. Ltd., V Income Tax, Cpc, Income K.H.No.63/6, Arya Cars, S Tax Department, Bhandara Road, Kapsi, Bengaluru – 560500. Nagpur – 441202. Pan: Aadcb1189M Appellant/ Assessee Respondent/Revenue Assessee By Shri Rachit Thakar – Ar Revenue By Shri Abhay Y. Marathe – Sr.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 Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal)[Nfac]Dated 21.12.2022 For A.Y.2018-19 Passed Under Section 250 Of The Income Tax Act, 1961 Emanating From Order Under Section 154 Of The Act, Dated 28.02.2020 Passed By Asst. Commissioner Of Barbate Automotive India Pvt. Ltd., [A]

154 of the Act, dated 28.02.2020 passed by Asst. Commissioner of Barbate Automotive India Pvt. Ltd., [A] Income Tax(CPC). The assessee has raised the following grounds of appeal : “1. That the National faceless Appeal Centre (NFAC) /CIT (A) fails to consider the fact that the proceeding U/s 143(1) permit only prima-facie adjustment and debatable issue falls outside

ACIT, CIRCLE-4, NAGPUR, NAGPUR vs. THE VIDARBHA CO OPERATIVE MARKETING FEDERATION LTD , NAGPUR

In the result, appeal of the Revenue stands dismissed

Bench: Shri Narender Kumar Choudhry& Shri K.M. Roy

disallowing the 6 ITA.No.196/NAG/2025 deduction claimed on such count, has rightly been deleted by the Ld. Commissioner, by allowing appeal of the Assessee. 5. We further observe that the Assessing Officer vide rectification order dated 18/12/2023 u/sec. 154 r.w.s. 143(3) of the Act, himself has rectified its mistake and allowed the said deduction claimed to the tune