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40 results for “disallowance”+ Revision u/s 263clear

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Mumbai1,420 Delhi766 Kolkata617 Chennai440 Bangalore420 Ahmedabad300 Pune252 Jaipur234 Hyderabad165 Indore156 Chandigarh151 Visakhapatnam124 Cochin113 Surat112 Rajkot101 Raipur72 Cuttack51 Panaji43 Nagpur40 Jodhpur28 Karnataka27 Lucknow26 Amritsar23 Agra22 Allahabad21 Patna12 Jabalpur9 Dehradun6 Ranchi5 Telangana4 Kerala3 Guwahati3 Calcutta2 Varanasi2 SC1 Rajasthan1 Punjab & Haryana1

Key Topics

Section 263144 Section 143(3)61 Addition to Income26 Section 14719 Section 36(1)(viia)19 Section 271(1)(c)17 Revision u/s 26315 Deduction14 Disallowance13 Section 80I

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought

Showing 1–20 of 40 · Page 1 of 2

11

Section 143(1)7

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar

Section 143(3)Section 263Section 68

disallow the remaining amount of Rs. 4,48,00,000/- u/s. 68 of the Income Tax Act as now proposed in the 263 proceedings. However, AO after being satisfaction with the explanation, made no addition with respect to the same in the assessment order. Copy of notices issued and reply furnished are attached herewith. Thus, it is not the case

NIRMALKUMAR AGRAWAL HUF,NAGPUR vs. INCOME TAX OFFICER, WARD-2, BHANDARA

In the result, assessee’s appeal stands allowed

ITA 242/NAG/2025[2018-19]Status: DisposedITAT Nagpur22 Sept 2025AY 2018-19

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

For Appellant: Shri Rohan Loya a/wFor Respondent: Shri Pankaj Kumar

Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 263

revision u/s 263 is not sustainable Supreme Court in the case of PCIT vs. Shree Gayatri Associates taxmann.com 31 (SC) (6) It has been informed that the department has credible information and material to indicate that NAPL is a shell company. But such credible information and material is never confronted to assessee. It has also been informed that law enforcement

LAXMAN PANDURANG DUDHE,NAGPUR vs. PRINCIPAL C.I.T. -2, NAGPUR

In the result, the appeal of the assessee is allowed

ITA 177/NAG/2017[]Status: DisposedITAT Nagpur22 Jan 2018

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Kapil Hirani, CAFor Respondent: Shri Gitesh Kumar, Senior DR

Section 143(3)Section 147Section 263Section 50C

u/s 263 of the Act revising the assessment in relation to long term capital gain valuing the 2 ITA-177/Nag/2017 property as on 1.4.1981 and also regarding disallowance

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

KHAMGAON URBAN CO-OP BANK LTD.,NAGPUR vs. PRINCIPAL C.I.T. -1,, NAGPUR

In the result, the appeal of the assessee is allowed

ITA 169/NAG/2017[2012-13]Status: DisposedITAT Nagpur22 Jan 2018AY 2012-13

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Kapil Hirani, CAFor Respondent: Shri R.K. Baral, Senior DR

Section 143(3)Section 263

revised u/s 263. 4. The Pr. Commissioner of Income Tax-1 grossly erred in holding that the amount of Rs.6,07,000/- representing loss on account of fraud and misappropriation is a prior period loss and thus not allowable for the current year ignoring the fact that the loss came to light during the RBI inspection and the same

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

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

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke

Section 143(3)Section 263Section 263(1)Section 54BSection 54E

u/s 263 could be invoked.‖ 10. On the other hand, the learned Departmental Representative vehemently submitted that the revisional proceedings have been correctly initiated. He submitted that the assessee had miserably failed to comply with the conditions of section 54B and 54EC of the Act and thus the appeal needs to be dismissed. He submitted that in any case

M/S SUN FLAG IRON & STEEL CO. LTD.,NAGPUR vs. PRINCIPAL COMMISSIONER F INCOME TAX-2, NAGPUR

In the result, the appeal of the assessee is allowed

ITA 217/NAG/2015[2011-12]Status: DisposedITAT Nagpur18 Feb 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.217/Nag/2015 िनधा"रण वष" / Assessment Year : 2011-12 Sun Flag Iron & Steel Co. Ltd., 33, Mount Road, Sadar, Nagpur-440001. .......अपीलाथ" / Appellant Pan : Aaccs3376C बनाम / V/S. Pr. Cit-2, ……""यथ" / Respondent Nagpur. Assessee By : Shri S. C. Thakur Revenue By : Shri U. U. Kasar सुनवाई क" तारीख / Date Of Hearing : 17.01.2020 घोषणा क" तारीख / Date Of Pronouncement : 18.02.2020 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of The Pr. Cit-2, Nagpur Dated 24.04.2015 For The Assessment Year 2011-12. 2. The Grounds Raised By The Assessee Are As Under :- “1] Learned C.I.T. Erred In Passing An Order U/S. 263. The Assessment Order Was Neither Erroneous Nor Prejudicial To The Interest Of Revenue & Hence C.I.T. Had No Jurisdiction To Revise The Same U/S. 263. 2] Learned C.I.T. Erred In Observing That The Assessee Claimed Excessive Deduction Amounting To Rs.2,30,41,897/- U/S. 80Ia. Credit Given By Msedcl Of Rs.2,30,41,897/- Was On Account Of Power Supplied By The Assessee’S Power Plant & Banked With Msedcl & Hence It Was An Income Of Power Plant Eligible For Deduction U/S. 80Ia.

For Appellant: Shri S. C. ThakurFor Respondent: Shri U. U. Kasar

Section 263Section 80I

revision order passed u/s 263 of the Act by the Pr.CIT for disallowing the deduction u/s 80IA of the Act in respect

ZIM LABORATORIES LIMITED ,NAGPUR vs. PR. CIT (CENTRAL), NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 99/NAG/2018[2011-2012]Status: DisposedITAT Nagpur09 May 2022AY 2011-2012

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 99/Nag/2018 "नधा"रण वष" / Assessment Year : 2011-12 Zim Laboratories Ltd. Ground Floor, Sadodaya Gyan, Nelson Square, Opp. Nadt, Nagpur-440 013. Pan : Aaacz0200E .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central) Nagpur. ……""यथ" / Respondent

For Appellant: Shri Rajesh Loya, CAFor Respondent: Shri Pradeep Headoo, DR

Section 143(1)Section 143(3)Section 263Section 32(1)(iia)

revised by him u/s. 263 of the Act. In reply, it was submitted by the assessee that as the purchases of machinery in question was genuine, therefore, no disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. AMIT KHARA, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 511/NAG/2024[2016-17]Status: DisposedITAT Nagpur23 Jan 2025AY 2016-17

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 144Section 263

disallowing the claim of agricultural income of Rs 2,24,94,953/-. Present appeal is against the order u/s 143(3) r.w.s. 263 r.w.s. 144B of the Act. 6. In the meanwhile, the appellant had preferred an appeal against the order u/s 263 of the Act passed by the PCIT dated 16.02.2017 before the Hon'ble ITAT, Nagpur

M/S SHREE PALSIDDHA CONSTRUCTION,BULDHANA vs. PRINCIPAL C.I.T. -1,, NAGPUR

In the result, this appeal of the assessee is allowed

ITA 194/NAG/2017[2009-10]Status: DisposedITAT Nagpur28 Jun 2022AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2009-10 M/S Shree Palsiddha Construction Vs. Pr.Cit-1, Sakharkheda, Nagpur. Taluka Sindhkhedraja, Buldhana-443202. Pan No.: Ablfs 9009 H Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit-1, Nagpur Dated 08/03/2017 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised By The Assessee: “1. On The Facts & Circumstances Of The Case, Ld. Pcit Erred In Assuming Jurisdiction U/S 263 & Thereby Setting Aside Order Passed By Assessing Officer 2. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. The Brief Facts Of The Case Are That The Assessee Is A Civil Contractor. Return Of Income Was Filed On 03/12/2009 Declaring Total Income Of 2

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Piyush Kolhe (CIT-DR)

Section 143(1)Section 143(3)Section 148Section 263

263 revision proceedings to set aside the assessment order passed by the A.O. by making an addition of gross profit on the Hawala purchase. The ld. PCIT insisted on the complete disallowance. The Mumbai Tribunal squashed the revision order and held that it is a case of ‘change of opinion’ by relying on the judgments of Grasim Industries

SUNIL NARAYANDAS KHATOD ,AKOLA vs. COMMISSIONER OF INCOME TAX -1, NAGPUR

In the result, appeal of the Assessee is Partly Allowed

ITA 134/NAG/2019[2014-15]Status: DisposedITAT Nagpur21 Nov 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.134/Nag/2019 िनधा"रण वष" / Assessment Year : 2014-15 Sunil Narayndas Khatod, The Commissioner Of Nagpuri Gin Compound, Vs Income Tax-1, Behind Old Cotton Market, Nagpur. Nagpur – 444001. Pan: Adepk3087C Appellant/ Assessee Respondent/Revenue Assessee By Shri Rajesh V.Loya – Ca Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

Section 143(3)Section 263Section 92B

u/s. 143(3) of the Act could not be revised on mere 2 Sunil Narayandas Khatod [A] hypothetical/notional assumptions/presumptions. 3. The Appellant prays that it be held that the assessment order passed by the AO is neither erroneous nor prejudicial to the interest of the revenue and accordingly the action of the Pr. CIT in invoking provisions of section 263

M/S NAGPUR VIDYAPEETH KARAMCHARI SAHAKARI PRATAYA SANSTHA MARYADIT ,NAGPUR vs. PRINCIAPAL COMMISSIONER OF INCOME TAX , NAGPUR

The appeals of the appellant are allowed in above terms

ITA 133/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Apr 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 133/Nag/2019 आयकर िनधा"रण वष" / Assessment Year : 2014-2015 M/S Nagpur Vidyapeeth Karamachari Sahakari Prataya Sanstha Maryadit Lit Premises, Bharati Nagar, Nagpur – 440 001(Mh) Pan : Aaban 0404 H . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Pr Commissioner Of Income Tax, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . ""यथ" / Respondent }Kjk / Appearances Assessee By : Shri Mahavir Atal Revenue By : Shri Vithal Bhosale सुनवाई क" तारीख / Date Of Conclusive Hearing : 16/02/2022 घोषणा क" तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; The Present Appeal Against The Revisionary Order Of Principal Commissioner Of Income Tax, Nagpur [For Short “Pcit”] Dt. 19/03/2019 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Leapt Out Of Regular Order Of Assessment Dt. 12/08/2016 Passed U/S 143(3) Of The Act By The Income Tax Officer-Ward-1(4), Nagpur [For Shot “Ao”], The Appellant Assessee Filed Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Nagpur Page 1 Of 9

For Appellant: Shri Mahavir AtalFor Respondent: Shri Vithal Bhosale

Section 143(2)Section 143(3)Section 253Section 263Section 263(1)Section 80PSection 80P(2)(a)

disallowing the deduction claimed claim u/s 80P(2)(a)(i) of receipt of interest income earned from non-members of the appellant society. The assessee disregarded the notice on the pretext that the assessment was ITAT-Nagpur Page 4 of 9 M/s Nagpur Vidyapeeth Karamachari Sahakari Prataya Sanstha Maryadit ITA No. : 133/NAG/2019 & AY : 2014-2015 carried out after due inquiry

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

In the result, Revenue’s appeal stands dismissed

ITA 390/NAG/2024[2013-14]Status: DisposedITAT Nagpur27 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 139Section 139(1)Section 139(4)Section 143(2)Section 154Section 35A

revised (though invalid) ITR/Audit report, not making claim of depreciation alternatively allowable u/s 32 on the capital expenditure incurred by the appellant on construction of the Warehouse in accordance with section 35AD(4), not disputing the factum or quantum (except disallowance of construction expenses of Rs 1.90.70,349 discussed in succeeding paragraphs) of investment in construction of the warehouse

SAN FINANCE CORPORATION,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 40/NAG/2022[2017-18]Status: DisposedITAT Nagpur11 Jul 2024AY 2017-18

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

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 263

u/s 263 of the Act dated 11.03.2022 setting aside the original Assessment Order dated 19.12.2019 and directing fresh assessment to examine issue on which the then Ld. AO has already applied it mind during the original assessment proceedings makes the present revision a mere change opinion, not being permissible under the Income Tax Act, 1961.” 3. Brief facts

M/S GUPTA INTERNATIONAL INDUSTRIES LTD LTD.,,NAGPUR vs. PRINCIPAL C.I.T.-(CENTRAL), NAGPUR

In the result, appeal of the assessee in ITA No

ITA 309/NAG/2016[2011-12]Status: DisposedITAT Nagpur05 Apr 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 308/Nag/2016 "नधा"रण वष" / Assessment Year : 2011-12 Gupta Domestic Fuels (Nagpur) Ltd. Gupta Bhawan, Temple Bazar Road, Sitabuldi, Nagpur. Pan : Aaacg5230Q .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central), Nagpur. ……""यथ" / Respondent आयकर अपील सं. / Ita No. 309/Nag/2016 "नधा"रण वष" / Assessment Year : 2011-12 Gupta International Industries Ltd. Gupta Bhawan, Temple Bazar Road, Sitabuldi, Nagpur. Pan : Aaacg6362Q A.Y.2011-12

For Appellant: Shri Rajesh V Loya, ARFor Respondent: Smt. Agnes P Thomas, DR

Section 143(2)Section 143(3)Section 263

revised u/s 263 of the Act. As the reply filed by the assessee did not find favor with the Pr. CIT, therefore, he vide his order passed u/s. 263 of the Act, dated 09.03.2016 held the assessment order passed by the Assessing Officer u/s. 143(3) of the Act, dated 03.03.2014 as erroneous in so far it was prejudicial

M/S GUPTA DOMASTIC FUELS(NAGPUR) LTD.,,NAGPUR vs. PRINCIPAL C.I.T.-(CENTRAL), NAGPUR

In the result, appeal of the assessee in ITA No

ITA 308/NAG/2016[2011-12]Status: DisposedITAT Nagpur05 Apr 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 308/Nag/2016 "नधा"रण वष" / Assessment Year : 2011-12 Gupta Domestic Fuels (Nagpur) Ltd. Gupta Bhawan, Temple Bazar Road, Sitabuldi, Nagpur. Pan : Aaacg5230Q .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central), Nagpur. ……""यथ" / Respondent आयकर अपील सं. / Ita No. 309/Nag/2016 "नधा"रण वष" / Assessment Year : 2011-12 Gupta International Industries Ltd. Gupta Bhawan, Temple Bazar Road, Sitabuldi, Nagpur. Pan : Aaacg6362Q A.Y.2011-12

For Appellant: Shri Rajesh V Loya, ARFor Respondent: Smt. Agnes P Thomas, DR

Section 143(2)Section 143(3)Section 263

revised u/s 263 of the Act. As the reply filed by the assessee did not find favor with the Pr. CIT, therefore, he vide his order passed u/s. 263 of the Act, dated 09.03.2016 held the assessment order passed by the Assessing Officer u/s. 143(3) of the Act, dated 03.03.2014 as erroneous in so far it was prejudicial