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78 results for “disallowance”+ Section 263clear

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Section 263183Section 143(3)93Addition to Income55Disallowance38Deduction29Section 14724Section 14821Section 4020Section 36(1)(viia)19Section 271(1)(c)

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

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

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

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) r/w section 147 of the Act and the issues on which revision order passed under section 263

Showing 1–20 of 78 · Page 1 of 4

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

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

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

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) r/w section 147 of the Act and the issues on which revision order passed under section 263

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

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

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

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke
Section 143(3)Section 263Section 263(1)Section 54BSection 54E

263 of the Act. The said provision is reproduced below:– ―Explanation 2.—For the purposes of this section, it is hereby declared that an order passed by the Assessing Officer 3[or the Transfer Pricing Officer, as the case may be,] shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

section 263 to review the under passed u/s. 143(3) r.w.s. 147 dated 28.03.2022 stating that the impugned order is erroneous and prejudicial to the interest of revenue. We respectfully object to the notice issued u/s. 263 since the order of the Ld. AO is not erroneous in so far as it is not prejudicial to the interest

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B

section 263 cannot be invoked by principal Commissioner on basis of audit objections and proposal of AO. We further find that Hon’ble Gujarat High Court in Adani Power Rajasthan Ltd. v. Assistant Commissioner of Income-tax [2023] 147 taxmann.com 548 (Gujarat)/[2023] 292 Taxman 475 (Gujarat)/[2023] 454 ITR 734 (Gujarat) also held that where Assessing Officer issued reopening

M/S SHREE SAIBABA CONSTRUCTION,,NAGPUR vs. CIT-IV,, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 292/NAG/2014[2009-10]Status: DisposedITAT Nagpur27 Jun 2017AY 2009-10

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 143(3)Section 263Section 263(1)

disallow 60% of the total URD purchase of Rs.` 5,10,46,326 instead of restricting to the extent of 60% of the purchases actually verified (i.e., ` 1,01,57,105). The learned Commissioner considered the assessment order prima–facie erroneous and prejudicial to the interests of Revenue, therefore notice under section 263

SAN FINANCE CORPORATION,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 40/NAG/2022[2017-18]Status: DisposedITAT Nagpur11 Jul 2024AY 2017-18

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

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 263

disallowance of ` 13,45,752. 4. Subsequently, the learned PCIT, by exercising power under section 263 of the Act issued

VASUNDHARA BAHUUDESHIYA SAMAJIKK SANSTHA,KHAMGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

In the result, this appeal of the assessee stands allowed

ITA 55/NAG/2021[2015-16]Status: DisposedITAT Nagpur28 Jun 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2015-16 Vasundhara Bahuudeshiya Vs. C.I.T.(Exemptions) Samajik Sanstha, Pune At Nagpur. 1, Vasundhara, Madhav Nagar, Khamgaon-444303. Pan No.: Aaabv 0305 P Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 27/04/2022 Date Of Pronouncement: 28/06 /2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. C.I.T.(Exemptions), Pune At Nagpur Dated 23/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16 Wherein Following Grounds Have Been Raised By The Assesee. “1. Whether The Revision Order Passed By The Ld. Pr.Cit By Taking A Recourse To Section 263 Is Illegal & Bad In Law, When The A.O. Has Made Sufficient Enquiries During The Assessment Procedure. 2. Whether The Revision Order Passed By The Ld. Pr.Cit, Without Considering Appellant’S Submission Is Illegal & Bad In Law. 3. Whether The Revision Order Passed By The Ld. Pr.Cit Even Though If It Is Termed As Erroneous But It Is Not Prejudicial To The Interest Of Revenue. As The Donation Has Been Duly Disclosed By The Appellant In Their

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 253(5)Section 263

263 of the Act. The. CIT-DR has strongly relied on the order of the ld. CIT(E). 8 ITA 55/NAG/2021_ Vasundhara Bahuudeshiya Samajik Sanstha Vs CIT(E) 11. We have considered the rival contentions and carefully perused the material placed on record. From perusal of the record we observed that the assessee is a charitable trust, duly registered under

MOHD. SHAFI NAUSHAHI ,NAGPUR vs. COMMISSIONER OF INOCME TAX -IV , NAGPUR

In the result, appeal of the assessee is dismissed

ITA 129/NAG/2019[2009-10]Status: DisposedITAT Nagpur22 Nov 2023AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.129/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 Mohd. Shafi Naushahi, The Commissioner Of Plot No.194, Shahai Manzil, Vs Income Tax-Iv, Nagpur. Gumgaon Road, Dongaragaon, Nagpur. Pan: Adgpn2947L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 22/09/2023 Date Of Pronouncement 22 /11/2023

Section 143(3)Section 2(14)Section 263

disallowances of expenditures. Ld.CIT, Nagpur on perusal of the assessment record observed that assessee had credited Rs.12,50,000/- in the capital account under the head “Income from Transfer of Agricultural Land”. However, the same was not offered for taxation. The ld.CIT, Nagpur issued notice under section 263

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021, by the Ld. Commissioner of Income Tax (Exemption) “CIT(E)”, Pune at Nagpur for the assessment ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara year 2015-16. The assessee has raised the following grounds appeal: - “1.The order passed U/s. 263 by Commissioner of the Income Tax (Exemption) Pune at Nagpur

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021, by the Ld. Commissioner of Income Tax (Exemption) “CIT(E)”, Pune at Nagpur for the assessment ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara year 2015-16. The assessee has raised the following grounds appeal: - “1.The order passed U/s. 263 by Commissioner of the Income Tax (Exemption) Pune at Nagpur

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021, by the Ld. Commissioner of Income Tax (Exemption) “CIT(E)”, Pune at Nagpur for the assessment ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara year 2015-16. The assessee has raised the following grounds appeal: - “1.The order passed U/s. 263 by Commissioner of the Income Tax (Exemption) Pune at Nagpur

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

ITA 259/NAG/2017[2006-2007]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-2007

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 261/NAG/2017[2008-2009]Status: DisposedITAT Nagpur29 Mar 2019AY 2008-2009

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 369/NAG/2014[2010-11]Status: DisposedITAT Nagpur29 Mar 2019AY 2010-11

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 228/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 262/NAG/2017[2012-2013]Status: DisposedITAT Nagpur29 Mar 2019AY 2012-2013

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 229/NAG/2017[2008-2009]Status: DisposedITAT Nagpur29 Mar 2019AY 2008-2009

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 260/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance

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

ITA 227/NAG/2017[2006-2007]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-2007

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

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

section 263 by drawing merely fresh enquiries of a particular transaction which was otherwise accepted by the Revenue Department for several years in the past. Not only this, we have been informed that in the subsequent years no such disallowance