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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

275, 276, 278) ii) ITO v. B.C. Enterprises (ITA No.4972/Del/2024) – (P – 237 to 254) [Vol.- IV] (247, 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

SHRIRAM DADAJI MATTE,NAGPUR vs. A.C.I.T CIR.-1, NAGPUR

In the result, assessee’s appeal is allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

section 148 of the Act was issued for the reason to believe that purchases worth ` 1,75,275 was considered to be hawala purchases as per the information gathered from the Sales Tax Department. The Assessing Officer presumed that the purchases from M/s. Mahavir Enterprises and M/s. Harsh Corporation as bogus and he disallowed

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, appeals filed by the Revenue are dismissed

275/- (after rectification Rs.44.94.814/-).”\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016\nM/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016\nM/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016\nShri Dharampal R. Agrawal &\nITA No.375/NAG/2016\nM/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n\"1. On the facts and circumstances of the case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S THANJAVUR COMMERCE PVT. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

275/- (after rectification Rs.44.94.814/-).\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016 M/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016 M/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016 Shri Dharampal R. Agrawal &\nITA No.375/NAG/2016 M/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n"1. On the facts and circumstances of the case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

275/- (after rectification Rs.44.94.814/-).\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016\nM/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016\nM/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016\nShri Dharampal R. Agrawal &\nITA No.375/NAG/2016\nM/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n\"1. On the facts and circumstances of the case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S MANSA AGRO FOOD PROCESSING PVT. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

275/- (after rectification Rs.44.94.814/-).\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016\nM/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016\nM/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016\nShri Dharampal R. Agrawal &\nITA No.375/NAG/2016\nM/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n“1. On the facts and circumstances of the case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

275/- (after rectification Rs.44.94.814/-).\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016\nM/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016\nM/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016\nShri Dharampal R. Agrawal &\nITA No.375/NAG/2016\nM/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n\"1. On the facts and circumstances of the case

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

275/- (after rectification Rs.44.94.814/-).\nPage | 5\nITA Nos. 173, 174 & 175/NAG/2016\nM/s. Shree Agrawal Finance India Pvt., Ltd., &\nITA No.178/NAG/2016\nM/s. Thanjavur Commerce Pvt., Ltd. &\nITA No.294/NAG/2016\nShri Dharampal R. Agrawal &\nITA No.375/NAG/2016\nM/s. Mansa Agro Food Processing Pvt. Ltd.\nGrounds raised in ITA No. 175/NAG/2016 (A.Y. 2010-11)\n\"1. On the facts and circumstances of the case