BAJAJ EXPORTS PVT. LTD.,NAGPUR vs. THE DY. CIT, CENTRAL CIRCLE, 2(3), NAGPUR

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

Section 14A of the Income Tax Act is unjustified and unreasonable. (3) That the learned Assessing Officer erred in law and on facts in holding that Rule 8D of the Income Tax Rules is applicable and thereby making disallowance u/s. 14A. On the facts and circumstances of the case the action of the Assessing Officer is illegal and unjustified

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

section 115JB of the I.T. Act, 1961 as the same remained to be done in the assessment order dated 24.11.2011 u/s.143(3) of the I.T. Act, 1961 and therefore to comply with the provisions of the Act the re-opening was proper and justified? 2. Any other ground that may be raised during the course of hearing of appeal

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

section 115JB of the I.T. Act, 1961 as the same remained to be done in the assessment order dated 24.11.2011 u/s.143(3) of the I.T. Act, 1961 and therefore to comply with the provisions of the Act the re-opening was proper and justified? 2. Any other ground that may be raised during the course of hearing of appeal

DY. CIT- WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT. LTD.,, WARDHA

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

section 115JB of the I.T. Act, 1961 as the same remained to be done in the assessment order dated 24.11.2011 u/s.143(3) of the I.T. Act, 1961 and therefore to comply with the provisions of the Act the re-opening was proper and justified? 2. Any other ground that may be raised during the course of hearing of appeal

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

section 115JB of the I.T. Act, 1961 as the same remained to be done in the assessment order dated 24.11.2011 u/s.143(3) of the I.T. Act, 1961 and therefore to comply with the provisions of the Act the re-opening was proper and justified? 2. Any other ground that may be raised during the course of hearing of appeal

SHILPA STEEL AND POWERS LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

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

disallowance on account of appellant’s failure to pay the employee’s contribution to Provident Fund/ ESIC within the prescribed due dates as per section 36(1)(va) is outside the purview and scope of adjustments as envisaged u/s 143(1)(a)(iv). The action of the learned authorities is illegal. (4) That the learned CIT(A) erred

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

199 ITR 164), while dealing with the computation of book profit under section 115J of the Act held that a particular receipt, which is admittedly not an income, cannot be brought to tax under the deeming provisions of section 115J of the Act, as it defines the basic intention behind introduction of the provisions of section 115J

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

199 ITR 164), while dealing with the computation of book profit under section 115J of the Act held that a particular receipt, which is admittedly not an income, cannot be brought to tax under the deeming provisions of section 115J of the Act, as it defines the basic intention behind introduction of the provisions of section 115J

M/S DEBASHU SERVICES PVT.LTD ,NAGPUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

M/S DEBASHU SERVICES PVT.LTD ,NAGPUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

M/S DEBASHU SERVICES PVT. LTD,,NAGPUR vs. DCIT-CIRCLE-1,, NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

M/S DEBASHU SERVICES PVT.LTD ,NAGPUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

M/S DEBASHU SERVICES PVT.LTD ,NAGPUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

199,282 11,692,870 1,16,92,870 The CIT(A) dismissed the appeal of the assessee vide order dated 25.03.2014. 2012–13 86,593,793 15,221,872 1,52,21,872 98,06,731 54,15,141 ITA Nos.227 to 230/NAG/2017 5. Deviating from the grounds of appeal, the assessee filed a written submission and the same

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

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

199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under