ASSTT. CIT CENTRAL CIRCLE-1(1), NAGPUR vs. SMT. JOTI SURESH BAJORIA , NAGPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.151/Nag/2018 िनधा"रण वष" / Assessment Year : 2013-14 The Assistant Smt. Jyoti Suresh Bajoria, Commissioner Of Income V 402/403, Jagat Plaza, Law Tax, Circle-1(1), S College Square, Amravati Nagpur. Road, Nagpur – 440010. Pan: Abrpb2740G Appellant / Revenue Respondent /Assessee Assessee By Shri Kapil Sharma– Ar Revenue By Shri Kailash Kanojiya – Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 31/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue I.E.Acit, Circle-1(1), Nagpur Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Dated 26.03.2018 Emanating From The Assessment Order Under Section 143(3) R.W.S 153A Income Tax Act, 1961 (In Short “The Act”). The Revenue Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, Smt. Jyoti Suresh Bajoria [R]

disallowance under section 40A(3) as assessee has made certain purchases in cash in violation of section 40A(3). Aggrieved

KHALID NADEEM ALLARAKHA,NAGPUR vs. I.T.O. WARD 3(4), NAGPUR

In the result, appeal is partly allowed

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

section 40A(3), therefore order passed is unjustified, unwarranted and excessive. 2 Shri Karim Kamruddin Malik 3. On the fact and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals)-II, Nagpur erred in confirming the addition made at Rs. 1,53,976/- disallowing

ACIT,CIR-8,, NAGPUR vs. SHRI ROSHANLAL RAMDEO JAISWAL,, GONDIA

In the result, Revenue’s appeal is ordered to be dismissed

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

disallowance under section 40A(3) of the Act. Therefore, the Revenue has filed the present appeal before us. ISSUE NO.1

INCOME TAX OFFICER, WARD -2, WARDHA, WARDHA vs. PADMAKAR KRUSHNAJI WARBHE, HINGANGHAT

In the result, the appeal of the revenue is dismissed

disallowances\nunder section 40A(3) are justified for such payments.\n5. We have considered rival submissions of the parties and have

SHRI KISHORE SOMDATTA SHUKLA ,AKOLA vs. INCOME TAX OFFICER WARD -3, AKOLA

Appeal is allowed in above terms

section 2 40A(3) disallowance regarding the assessee’s payment of Rs.19,43,850/- made to two country liquor retailers

ASSTT.CIT,CIR-8, NAGPUR vs. PRAKASH RAMDEO JAISWAL, GONDIA

In the result, Revenue’s appeal is dismissed and assessee’s cross

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

section 40A(3) of the Act. Before going further, it would be 4 Shri Prakash Ramdeo Jaiswal necessary to advert the finding of the learned Commissioner (Appeals), on this issue. “4.0 Ground No.2 : This ground is regarding disallowance

ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI vs. SHRI AKASH RAMESHWAR PANPALIA,

In the result, the appeal filed by the Revenue is dismissed

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhacit, Vs Akash Rameshwar Panpalia, Amravati Circle, Ward No.14, Dhamangaon Amravati, Aayakar Railway, Distt.-Amravati–4447–9. Bhawan, Ambapeth, Pan–Aiopp8687J Amravati–444601. (Appellant) (Respondent) Appellant By Sh.R.K.Baral, Sr.Dr Respondent By Sh.K.P.Dewani, Adv. Date Of Hearing 08.03.2018 Date Of Pronouncement 08.03.2018

disallowance of expenses made by the Assessing Officer by applying the provision of section 40A(3) of the Act i.e. making

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING 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 section 40(a)(ia) of the Act to the tune of ` 6,37,77,092, was made. Aggrieved by the order passed by the Assessing Officer, the assessee preferred the appeal before the first appellate authority. 4. The learned CIT(A) allowed the claim of the assessee by observing as follows:– ―4.3. The submissions made by the appellant

ITO, WARD- 4 (1), NAGPUR vs. SHRI SWAPNIL ANIL AHIRKAR, NAGPUR

In the result, Revenue’s appeal is dismissed

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

disallowed the amount of ` 24 lakh under section 40A(3) and also disallowed rent expenditure to the tune of ` 9,60,000 and assessed

AJAZ AHMAD,AKOLA vs. INCOME TAX OFFICER, WARD-1, AKOLA

In the result, appeal by the assessee is allowed

Bench: Shri V. Durga Rao

section 40A(3) of the Act. These six persons, besides being Cultivator are Agents of Cultivators, the assessee furnished affidavits of four persons confirming same facts. Affidavits of 2 persons were not available immediately, so the Assessing Officer disallowed

AHSAAN QURESHI,NAGPUR vs. ACIT CIRCLE-2, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

disallowed the amount of ` 3 lakh under section 40A(2)(b) of the Act. The learned CIT(A) confirmed the addition

ROSHAN RAMDEO JAISWAL,GONDIA vs. ASSTT.COMMISSIONER OF INCOME TAXCIRCLE-8, NAGPUR

In the result, the appeal of the Revenue and the assessee and the cross-objection of the assessee are disposed of in terms indicated above

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

disallowed the purchase of sim cards and recharge coupons payments made in contravention of Section 40A(3) amounting to `1,48,02,811/-. Aggrieved

ACIT, CIR-8, NAGPUR vs. ROSHANLAL RAMDEO JAISWAL,, GONDIA

In the result, the appeal of the Revenue and the assessee and the cross-objection of the assessee are disposed of in terms indicated above

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

disallowed the purchase of sim cards and recharge coupons payments made in contravention of Section 40A(3) amounting to `1,48,02,811/-. Aggrieved

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

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

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

disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore

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

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

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

disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore

BHANDARKAR JEWELLERS ,NAGPUR vs. INCOME TAX OFFICE WARD 1(1), NAGPUR

Appeal is allowed in above terms

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.60/Nag/2019 िनधा"रण वष" / Assessment Year: 2013-14 Bhandarkar Jewellers, Vs. Ito, Ward- 1(1), Nagpur. Shop No.1, Jyeshta Apartments, Ring Road, Bhamti Parsodi, Nagpur- 440022. Pan : Aaifb4042M Appellant Respondent Assessee By : None Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)-1, Nagpur’S Order Dated 20.12.2018 Passed In Case No. Cit(A)-1/60/2016-17, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. It Is Accordingly Proceeded Ex-Parte. 2. It Is Noticed With The Able Assistance From The Revenue Side That The Assessee’S Sole Substantive Grievance Challenges Correctness Of Both The Learned Lower Authorities’ Action Disallowing Interest

disallowing interest 2 claim of Rs.7,62,973/- made in cash regarding identical cash loans availed from various creditors. Both the learned lower authorities hold that the impugned cash payments of interest invites section 40A

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

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

disallowances made under section 32, 40(a)(ia), 40A(3), 43B, etc of the Act and other specific disallowances , related

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

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

disallowances made under section 32, 40(a)(ia), 40A(3), 43B, etc of the Act and other specific disallowances , related