HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

142(1)is not made under section 80A(5) of the IT Act 1961. The claim under section 80P is made in the return of income filed and therefore it should be allowed. Additionally, there is no specific disallowance

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

section 139(1) or filed under\nsection 139(4) or in response to notice u/s 142(1) or filed before completion\nof assessment. The specific disallowance

M/S. JAIKA AUTOMOBILES PVT. LTD. ,NAGPUR vs. DEPUTY COMMIISSIONER OF INCOME TAX,CPC, BANGALORE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.193/Nag/2022 िनधा"रण वष" / Assessment Year : 2017-18 M/S. Jaika Automobiles & Vs. Acit, Circle-2, Nagpur. Finance Pvt. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj3178K Appellant Respondent आयकर अपील सं. / Ita No.267/Nag/2022 िनधा"रण वष" / Assessment Year : 2018-19 M/S. Jaika Automobiles Pvt. Vs. Dcit, Cpc, Bangalore. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj4462A Appellant Respondent Assessee By : Shri K. P. Dewani Revenue By : Shri Vijay Kumar Subrahmanyan Date Of Hearing : 18.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 15.03.2022 & 23.12.2021 For The Assessment Years 2017-18 & 2018-19 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.267/Nag/2022 For The Assessment Year 2018-19 Are Stated Herein.

1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

M/S. JAIKA AUTOMOBILES AND FINANCE PVT. LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.193/Nag/2022 िनधा"रण वष" / Assessment Year : 2017-18 M/S. Jaika Automobiles & Vs. Acit, Circle-2, Nagpur. Finance Pvt. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj3178K Appellant Respondent आयकर अपील सं. / Ita No.267/Nag/2022 िनधा"रण वष" / Assessment Year : 2018-19 M/S. Jaika Automobiles Pvt. Vs. Dcit, Cpc, Bangalore. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj4462A Appellant Respondent Assessee By : Shri K. P. Dewani Revenue By : Shri Vijay Kumar Subrahmanyan Date Of Hearing : 18.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 15.03.2022 & 23.12.2021 For The Assessment Years 2017-18 & 2018-19 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.267/Nag/2022 For The Assessment Year 2018-19 Are Stated Herein.

1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

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

In the result, appeal filed by the assessee is allowed

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

Section 142 (1) of the Act to the assessee in respect of nearly all of them. We, however, find from the assessment order that the Assessing Officer has dealt with nearly nine claims of deductions. These claims have been specifically mentioned in the assessment order and they have been discussed therein because the Assessing Officer appears to have disallowed

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

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

142(1) dated 06/06/2019, 20/08/2019 and 17/10/2019. The assessee uploaded the details. 6. The assessee Company was granted Eligibility Certificate for setting up the manufacturing unit under the Mega Project in one of the backward areas qualified under the Package Scheme of Incentive, 2007, announced by the State Government of Maharashtra ("the Scheme"). A copy of the said Scheme

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

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

142(1) dated 06/06/2019, 20/08/2019 and 17/10/2019. The assessee uploaded the details. 6. The assessee Company was granted Eligibility Certificate for setting up the manufacturing unit under the Mega Project in one of the backward areas qualified under the Package Scheme of Incentive, 2007, announced by the State Government of Maharashtra ("the Scheme"). A copy of the said Scheme

SANJAY GULABCHAND GUPTA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-4, NAGPUR

In the result, appeal by the assessee stands dismissed

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

1,58,64,162/-. 2. The Appellant denies to the levy of excessive tax computed on above disallowance and interest thereupon. 3. The Appellant craves to add, delete, insert and omit any ground or part of the grounds of appeal at the time of hearing of the appeal.” 2 Sanjay Gulabchand Gupta ITA no.210/Nag./2023 3. The assessee

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

1. Whether on the facts and circumstances of the case, the learned First Appellate Authority was justified in endorsing the addition made under section 68 of Rs.5,20,84,000/-. Specifically in the light of the facts that the appellant has duly maintained all requisite records prescribed by the act and the deeming fiction of section 68 have been invoked

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

section 2 234B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13) Any other ground shall be prayed at the time of hearing.” 3. At the time of hearing, learned counsel for the assessee not pressed grounds No. 1 to 5, therefore, same are dismissed as not pressed. 4. Brief facts of the case are that assessee

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

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

142(1) were issued which were duly replied by the assessee. In the assessment order passed u/s 143(3) the AO has made following additions which are in dispute in appeal before your honour 4 R.B.S.D. And F.N. Das Export Firm ITA no.234/Nag./2023 a) Unexplained expenditure Rs. 13,22,460/- b) Repairs & Maintenance to Building

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

1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

INCOME TAX OFFICER WARD 2(1), THIRD FLOOR, AAYAKAR BHAVAN vs. N KUMAR HOUSING AND INFRASTRUCTURE PVT. LTD, SEVENTH FLOOR

In the result, appeal by the Revenue stands dismissed

142(1)\nas well as show cause notice were issued to the assessee. The assessee\nencloses herewith copy of show cause notice for your kind perusal, which is on\nPage-63 Το 72 of the Paper Book. In response to notices counsel for the\nassessee filed written submission and filed details from time to time and\nexplained the entire return

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

1,75,54,332, which was added to the total income of the assessee on account of undisclosed income from contract business and charged to tax accordingly. 3. Insofar as the disallowance under section 43B of the Act is concerned, the Assessing Officer noticed that in the statement of particulars furnished in Form no.3CD, which has been submitted electronically

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

1,75,54,332, which was added to the total income of the assessee on account of undisclosed income from contract business and charged to tax accordingly. 3. Insofar as the disallowance under section 43B of the Act is concerned, the Assessing Officer noticed that in the statement of particulars furnished in Form no.3CD, which has been submitted electronically

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

1,75,54,332, which was added to the total income of the assessee on account of undisclosed income from contract business and charged to tax accordingly. 3. Insofar as the disallowance under section 43B of the Act is concerned, the Assessing Officer noticed that in the statement of particulars furnished in Form no.3CD, which has been submitted electronically

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

1,75,54,332, which was added to the total income of the assessee on account of undisclosed income from contract business and charged to tax accordingly. 3. Insofar as the disallowance under section 43B of the Act is concerned, the Assessing Officer noticed that in the statement of particulars furnished in Form no.3CD, which has been submitted electronically

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

1,75,54,332, which was added to the total income of the assessee on account of undisclosed income from contract business and charged to tax accordingly. 3. Insofar as the disallowance under section 43B of the Act is concerned, the Assessing Officer noticed that in the statement of particulars furnished in Form no.3CD, which has been submitted electronically