DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

disallowance of deduction u/s 80IB and expenses has not been made on the basis of any incriminating evidence found on search. The addition of Rs 2 crore has been made on the 36 Smt. AanjuSaraf basis of loose chit written by Mr. Ajay Saraf (spouse of assessee)- inventorised as Annexure B- 1/1, which is reproduced by the AD on Page

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

disallowance of deduction u/s 80IB and expenses has not been made on the basis of any incriminating evidence found on search. The addition of Rs 2 crore has been made on the 36 Smt. AanjuSaraf basis of loose chit written by Mr. Ajay Saraf (spouse of assessee)- inventorised as Annexure B- 1/1, which is reproduced by the AD on Page

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

disallowance of deduction u/s 80IB and expenses has not been made on the basis of any incriminating evidence found on search. The addition of Rs 2 crore has been made on the 36 Smt. AanjuSaraf basis of loose chit written by Mr. Ajay Saraf (spouse of assessee)- inventorised as Annexure B- 1/1, which is reproduced by the AD on Page

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

Bench: Shrisandeepgosain & Shriarunkhodpia

disallowance of deduction u/s 80IB and expenses has not been made on the basis of any incriminating evidence found on search. The addition of Rs 2 crore has been made on the 36 Smt. AanjuSaraf basis of loose chit written by Mr. Ajay Saraf (spouse of assessee)- inventorised as Annexure B- 1/1, which is reproduced by the AD on Page

SHRI SACHIN M. SATHONE,,NAGPUR vs. ACIT-CIRCLE-6,, NAGPUR

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.212/Nag/2014 िनधा"रण वष" / Assessment Year : 2008-09 Shri Sachin M. Sathone, The Acit, Circle-6, 209, Jai Maa Durga V Nagpur. Apartment, S Kdk Colege Road, Nandanvan, Nagpur – 440009. Pan: Asrps9582N Appellant/ Assessee Respondent/Revenue Assessee By Shri Rachit Thakar – Ar Revenue By Shri Rajat Singhal – Sr.Dr Date Of Hearing 22/09/2023 Date Of Pronouncement 08/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Under Section 250 Of The Income Tax Act, Of Ld.Cit(A)-Ii, Nagpur Dated 11.12.2013 For A.Y.2008-09 Emanating From Assessment Order Under Section 143(3) Of The Act, Dated 31.12.2010. The Grounds Of Appeal Filed By The Assessee Are As Under : “1] Learned C.I.T.(A) Erred In Disallowing Salary Etc. Amounting To Rs.4,99,431/- Being 30% Of Total Salary Of Rs. 16,64,770/- On The Shri Sachin M. Sathone [A]

disallowance is not sustainable. Therefore, we direct the AO to delete the addition of Rs.4,99,431/-. Accordingly, Ground No.1 raised by the assessee is allowed. Sales promotion Expenses : 7 Shri Sachin M. Sathone [A] 7.2 The Assessee has claimed that assessee distributed Gold Coins to his retailers. Assessee produced copy of purchase bill to demonstrate the purchase of gold

DY. C.I.T. CIR-.1, NAGPUR vs. M/S UNIQUE REALITES BUILDERS & DEVELOPERS, NAGPUR

Appeals of the Revenue are allowed for statistical purpose

Bench: S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No'S.02, 476 & 477/Nag/2016 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14 The Dy.Commissioner Of M/S.Unique Realties Builders Income Tax, Circle-1, Vs & Developers, Nagpur. Shop No.4, Golden Palace Complex, Whv Road, Near Sudama Talkies, Dharampeth, Nagpur – 440010. Pan: Aapmf 1863 Q Appellant/ Revenue Respondent / Assessee Assessee By Smt. Veena Agarwal – Ar Revenue By Shri Kailash Kanojiya – Dr Date Of Hearing 17/11/2022 Date Of Pronouncement 25/01/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Against The Separate Orders Of Ld.Cit(A)-I, Nagpur Dated 26.10.2015, 28.06.2016(For Two A.Y’S) Emanating From The Order Of The Assessing Officer(Ao) Passed Under Section 143(3) Of The Income Tax Act, 1961 Dated 20.03.2014, 27.03.2015 & 17.03.2016, For A.Y. 2011-12, 2012-13 & 2013-14 Respectively. These Three Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same In All

disallowance u/s.40A(3) of Rs.1,55,806/-. 2.3 Aggrieved by the order of the AO, the assessee filed appeal before the Commissioner of Income Tax (Appeals). Before, the ld.CIT(A), the assessee, without prejudiced to the submission made before AO, pleaded that the source of the cash payments can be explained from the impounded documents itself. The Assessee submitted before

DY. C.I.T. CIR-.1, NAGPUR vs. M/S UNIQUE REALITES BUILDERS & DEVELOPERS, NAGPUR

Appeals of the Revenue are allowed for statistical purpose

Bench: S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No'S.02, 476 & 477/Nag/2016 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14 The Dy.Commissioner Of M/S.Unique Realties Builders Income Tax, Circle-1, Vs & Developers, Nagpur. Shop No.4, Golden Palace Complex, Whv Road, Near Sudama Talkies, Dharampeth, Nagpur – 440010. Pan: Aapmf 1863 Q Appellant/ Revenue Respondent / Assessee Assessee By Smt. Veena Agarwal – Ar Revenue By Shri Kailash Kanojiya – Dr Date Of Hearing 17/11/2022 Date Of Pronouncement 25/01/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Against The Separate Orders Of Ld.Cit(A)-I, Nagpur Dated 26.10.2015, 28.06.2016(For Two A.Y’S) Emanating From The Order Of The Assessing Officer(Ao) Passed Under Section 143(3) Of The Income Tax Act, 1961 Dated 20.03.2014, 27.03.2015 & 17.03.2016, For A.Y. 2011-12, 2012-13 & 2013-14 Respectively. These Three Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same In All

disallowance u/s.40A(3) of Rs.1,55,806/-. 2.3 Aggrieved by the order of the AO, the assessee filed appeal before the Commissioner of Income Tax (Appeals). Before, the ld.CIT(A), the assessee, without prejudiced to the submission made before AO, pleaded that the source of the cash payments can be explained from the impounded documents itself. The Assessee submitted before

DY.C.I.T. CIR 1, NAGPUR vs. M/S UNIQUE REALITIES BUILDERS & DEVELOPERS, NAGPUR

Appeals of the Revenue are allowed for statistical purpose

Bench: S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No'S.02, 476 & 477/Nag/2016 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14 The Dy.Commissioner Of M/S.Unique Realties Builders Income Tax, Circle-1, Vs & Developers, Nagpur. Shop No.4, Golden Palace Complex, Whv Road, Near Sudama Talkies, Dharampeth, Nagpur – 440010. Pan: Aapmf 1863 Q Appellant/ Revenue Respondent / Assessee Assessee By Smt. Veena Agarwal – Ar Revenue By Shri Kailash Kanojiya – Dr Date Of Hearing 17/11/2022 Date Of Pronouncement 25/01/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Against The Separate Orders Of Ld.Cit(A)-I, Nagpur Dated 26.10.2015, 28.06.2016(For Two A.Y’S) Emanating From The Order Of The Assessing Officer(Ao) Passed Under Section 143(3) Of The Income Tax Act, 1961 Dated 20.03.2014, 27.03.2015 & 17.03.2016, For A.Y. 2011-12, 2012-13 & 2013-14 Respectively. These Three Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same In All

disallowance u/s.40A(3) of Rs.1,55,806/-. 2.3 Aggrieved by the order of the AO, the assessee filed appeal before the Commissioner of Income Tax (Appeals). Before, the ld.CIT(A), the assessee, without prejudiced to the submission made before AO, pleaded that the source of the cash payments can be explained from the impounded documents itself. The Assessee submitted before

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

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year