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

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

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

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

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

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

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

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

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

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income Tax Act was issued for conducting assessment. In view of above, assessment of the appellant is completed and had attained finality. The assessment was not abated at the time of initiation of search action u/s 132 of the Act and as a result

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income Tax Act was issued for\nconducting assessment. In view of above, assessment of the appellant is\ncompleted and had attained finality. The assessment was not abated at the\ntime of initiation of search action u/s 132 of the Act and as a result

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

249, 250, 253) E) A.O has not found any fault/defect in the legal evidences placed on record as evident from observation of A.O. on page 5 & 6 of order u/s 148A(d) (P- 229 - 235) (233, 234). No independent enquiry is made before recording satisfaction for escapement of income. Reasons recorded merely on the basis of report of DGGI Zone

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income Tax Act was issued for\nconducting assessment. In view of above, assessment of the appellant is\ncompleted and had attained finality. The assessment was not abated at the\ntime of initiation of search action u/s 132 of the Act and as a result

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income Tax Act was issued for\nconducting assessment. In view of above, assessment of the appellant is\ncompleted and had attained finality. The assessment was not abated at the\ntime of initiation of search action u/s 132 of the Act and as a result

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income Tax Act was issued for\nconducting assessment. In view of above, assessment of the appellant is\ncompleted and had attained finality. The assessment was not abated at the\ntime of initiation of search action u/s 132 of the Act and as a result

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income Tax Act was issued for\nconducting assessment. In view of above, assessment of the appellant is\ncompleted and had attained finality. The assessment was not abated at the\ntime of initiation of search action u/s 132 of the Act and as a result

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

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

249 (SC) as regards the penalty are opposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales-tax Act, the Court had found that the authorities below had found that there were some incorrect statements made in the return. However, the said transactions were reflected in the accounts of the assessee. This Court, therefore

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

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

249 (SC) as regards the penalty are opposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales-tax Act, the Court had found that the authorities below had found that there were some incorrect statements made in the return. However, the said transactions were reflected in the accounts of the assessee. This Court, therefore

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

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

249 (SC) as regards the penalty are opposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales-tax Act, the Court had found that the authorities below had found that there were some incorrect statements made in the return. However, the said transactions were reflected in the accounts of the assessee. This Court, therefore