ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR vs. M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

disallowance under those heads as per law. 18. That with respect to the addition of ` 16,42,713, it is the submission of the assessee that the said amount pertains to payments made by farmers/agriculturist to the labourers directly for unloading charges without any recourse to the Assessee and as such the addition on this count deserves 10 Shrigopal Rameshkumar

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

disallowance made by the AO. The grounds taken by the revenue are, therefore, rejected." 7.3 In the case of Commissioner of Income Tax vs Lake Palace Hotel and Motels, 293 ITR 281 (Raj), the issue was regarding the allowability8 of expenses incurred for sponsorship of State Polo Club Tournament by providing Mewar OMS Polo Trophy. The sponsorship were held

ASSISTATN COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

293/-. The assessment u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was completed on 30.12.2011 determining total income of Rs.42,04,455/-. The addition of Rs.12,29,162/- on account of disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

293/-. The assessment u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was completed on 30.12.2011 determining total income of Rs.42,04,455/-. The addition of Rs.12,29,162/- on account of disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), NAGPUR vs. M/S GUPTA METALLICS & POWER LIMITED , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

293/-. The assessment u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was completed on 30.12.2011 determining total income of Rs.42,04,455/-. The addition of Rs.12,29,162/- on account of disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12

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

In the result, assessee’s appeal is allowed

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

disallow the remaining amount of Rs. 4,48,00,000/- u/s. 68 of the Income Tax Act as now proposed in the 263 proceedings. However, AO after being satisfaction with the explanation, made no addition with respect to the same in the assessment order. Copy of notices issued and reply furnished are attached herewith. Thus, it is not the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS , NAGPUR

In the result, Revenue’s appeals for A

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

293 (Pune - Trib.). 8. Calcutta High Court in Kantilal Chandulal & Co. v. CIT [1982] 136 ITR 889. 9. The Madras High Court in the case Mohammad [1997] 228 ITR 113/92 Taxman 169. of CIT v. K.T.M.S. 10. The Calcutta High Court in Durga Kamal Rice Mills v. CIT [2004] 265 ITR 25/[2003] 130 Taxman 553. 11.CIT v. Ravi Kumar

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS, NAGPUR

In the result, Revenue’s appeals for A

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

293 (Pune - Trib.). 8. Calcutta High Court in Kantilal Chandulal & Co. v. CIT [1982] 136 ITR 889. 9. The Madras High Court in the case Mohammad [1997] 228 ITR 113/92 Taxman 169. of CIT v. K.T.M.S. 10. The Calcutta High Court in Durga Kamal Rice Mills v. CIT [2004] 265 ITR 25/[2003] 130 Taxman 553. 11.CIT v. Ravi Kumar

KOLSA KHADAN KAMGAR SAHAKARI PAT SANSTHA MARYADIT SILLEWADA PROJECT,NAGPUR vs. ITO WARD 3(4), NAGPUR, NAGPUR

In the result, Revenue’s appeals for A

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

293 (Pune - Trib.). 8. Calcutta High Court in Kantilal Chandulal & Co. v. CIT [1982] 136 ITR 889. 9. The Madras High Court in the case Mohammad [1997] 228 ITR 113/92 Taxman 169. of CIT v. K.T.M.S. 10. The Calcutta High Court in Durga Kamal Rice Mills v. CIT [2004] 265 ITR 25/[2003] 130 Taxman 553. 11.CIT v. Ravi Kumar

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

section 153A, the assessee claimed such income as exempt income. Rajesh Sarda (AY2015-16) ITA 44/Nag/2022 8. To support his submissions, the ld CIT-DR for the revenue relied on the following  Manish C. Jogani (HUF) ITA No. 7344 to 7347/M/2014 dtd. 16.11.2015  Kolte Patil Developer ITA No. 1478 to 1483/PN/2013 dtd. 20.02.2015  Kanwar Natwar Singh Civil Appeal

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

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

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

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

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

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing