THE ISMAILIA URBAN CO-OP SOCIETY LTD.,YAVATMAL vs. INCOME TAX OFFICER WARD 1, INCOME TAX OFFICER, WARD-1

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

Section under which the deduction is claimed Rs. 1. 80P(2)(a)(i) 73,64,124 2 u/s 80P(2)(c)(ii) 36,239 TOTAL Rs. 74,00,363 During the course of the Assessment proceeding, Learned Assessing Officer disallowed

SHYAMKALA AGRO PROCESSORS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of assessee is dismissed

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

239, Satnami Layout, Bagadganj, Nagpur-440008 PAN : AACCS4944G .......अपीलार्थी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax, CPC, Bangalore ……प्रत्यर्थी / Respondent Assessee by : Shri Umang Agrawal Revenue by : Shri G.J. Ninawe सुनवाई की तारीख / Date of Hearing : 09-11-2022 : 17-11-2022 घोषणा की तारीख / Date of Pronouncement आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member Atul Manoharrao Yamsanwar V. Acit – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3Rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 Pan – Aaepy4543Q (Appellant) (Respondent)

disallowances where no incriminating evidence was found during the search proceeding at the premise of the assessee. 3. Whether the Ld. CIT is justified in law and fact for upholding an additions to the tune of Rs. 24,21,318/- as unexplained income under Sec 69A 4. Whether the Ld. CIT is justified in law and fact for upholding

SHRI KRUPA UDHYOG,AKOLA vs. DCIT AKOLA CIRCLE, AKOLA

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

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

section 133(6) of the Income Tax Act, 1961 ("the Act"). On being pointed out of the difference in amount confirmed vis–a–vis balance per books. The assessee furnished following submissions in support of its claim:– “1. Anis Traders Daryapur wer have purchase bill of amounting to ₹ 23,06,938/- in the last fifteen days of March