M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 143(3) for the assessment year 2020–21 on 29/09/2021. The facts and circumstances along with the issues involved in all the seven appeals are almost identical and for sake of convenience, all the appeals are taken up for adjudication together. 3. We, at the very onset, proceed to dispose off the following appeals which involve the issues

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 143(3) for the assessment year 2020–21 on 29/09/2021. The facts and circumstances along with the issues involved in all the seven appeals are almost identical and for sake of convenience, all the appeals are taken up for adjudication together. 3. We, at the very onset, proceed to dispose off the following appeals which involve the issues

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 143(3) for the assessment year 2020–21 on 29/09/2021. The facts and circumstances along with the issues involved in all the seven appeals are almost identical and for sake of convenience, all the appeals are taken up for adjudication together. 3. We, at the very onset, proceed to dispose off the following appeals which involve the issues

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

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

section 143(3) for the assessment year 2020–21 on 29/09/2021. The facts and circumstances along with the issues involved in all the seven appeals are almost identical and for sake of convenience, all the appeals are taken up for adjudication together. 3. We, at the very onset, proceed to dispose off the following appeals which involve the issues

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 143(3) for the assessment year 2020–21 on 29/09/2021. The facts and circumstances along with the issues involved in all the seven appeals are almost identical and for sake of convenience, all the appeals are taken up for adjudication together. 3. We, at the very onset, proceed to dispose off the following appeals which involve the issues

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

3. Facts in Brief:– The assessee respondent filed its return of income for the year under consideration on 29/09/2013, disclosing total loss of ` 1,98,082. The return of income was processed under section 143(1) of the Act and subsequently, the case was selected for scrutiny through CASS and the Assessing Officer, while completing the assessment, disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

143(3) r/w section 153A of the Act, inter–alia, disallowing deduction Rs. 2,49,12,652, claimed by the assessee

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

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

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

disallowance u/s 40a(ia) of the Act." 11. We find that the issues on which re–assessment order was passed under section 143(3

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

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

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

disallowance u/s 40a(ia) of the Act." 11. We find that the issues on which re–assessment order was passed under section 143(3

ITO, WARD-1(5), NAGPUR vs. M/S. SHREE GANNAYAK BUILDERS AND DEVELOPERS, NAGPUR

In the result, the appeal filed by the Revenue is partly allowed for

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhvs Shree Gannayak Builders & Developers, Ito, Ward–1(5), Room No.502, Plot No.2, Near Global India International School, 5Th Floor, Mecl Bldg., Kalmana Basti, Nagpur–440008. Seminary Hills, Pan–Abrfs9402L Nagpur–440006. (Appellant) (Respondent) Appellant By Sh. R.K.Baral, Sr.Dr Respondent By Sh. Manoj Moryani, Adv. Date Of Hearing 07.03.2018 Date Of Pronouncement 07.03.2018

143(3) of the Income Tax Act, 1961 (in short “Act”) for A.Y. 2013-14 vide his order dated 29.02.2016. 2. The only issue in this appeal of the Revenue is against the order of Ld.CIT(A) in deleting the addition made by the AO by holding the expenditure debited by the assessee to the trading account on account

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

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

143(3) r/w 153A First Appellate Authority CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur CIT(A)-3, Nagpur 3 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases 2. Since all the aforesaid appeals filed by the Revenue pertain to different assessees involving

KHALID NADEEM ALLARAKHA,NAGPUR vs. I.T.O. WARD 3(4), NAGPUR

In the result, appeal is partly allowed

Bench: Shri P.K. Bansal & Shri Amarjit Singh

143(3) is illegal, invalid and bad in law. 2. On the fact and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals)-II, Nagpur erred in confirming the addition made at Rs.1,03,50,968 by assessing officer applying the provisions of section 40A(3), therefore order passed is unjustified, unwarranted

ASSTT. CIT CENTRAL CIRCLE-1(1), NAGPUR vs. SMT. JOTI SURESH BAJORIA , NAGPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.151/Nag/2018 िनधा"रण वष" / Assessment Year : 2013-14 The Assistant Smt. Jyoti Suresh Bajoria, Commissioner Of Income V 402/403, Jagat Plaza, Law Tax, Circle-1(1), S College Square, Amravati Nagpur. Road, Nagpur – 440010. Pan: Abrpb2740G Appellant / Revenue Respondent /Assessee Assessee By Shri Kapil Sharma– Ar Revenue By Shri Kailash Kanojiya – Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 31/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue I.E.Acit, Circle-1(1), Nagpur Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Dated 26.03.2018 Emanating From The Assessment Order Under Section 143(3) R.W.S 153A Income Tax Act, 1961 (In Short “The Act”). The Revenue Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, Smt. Jyoti Suresh Bajoria [R]

section 143(3) r.w.s 153A Income Tax Act, 1961 (in short “the Act”). The Revenue has raised following grounds of appeal : “1. On the facts and in the circumstances of the case and in law, Smt. Jyoti Suresh Bajoria [R] the CIT (A) has erred in deleting the disallowance