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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

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 of any expenditure or suppression of income detected by the Revenue. In the aforesaid facts, the Tribunal held that in absence of any material being brought on record to show that the valuation done as on 31.3.2009 is incorrect, no occasion to apply Section 69C

ACIT CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

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

69C of the Act.“ 9. Since the issue before us is squarely covered by the aforesaid decision of the Tribunal rendered cited supra, we decline to interfere with the order passed by the learned CIT(A) which is hereby upheld by dismissing the grounds no.1, 2 and 3, raised by the Revenue. 10. In grounds no.4

ASSISTANT COMMISSIONER OF INCOME TAX CENT CIRCLE -1(3), NAGPUR vs. RADHIKA METALS AND MINERALS, VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

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

disallowance of ` 98,72,370, towards contractor on account of work executed by 5 different labour contractors under section 69C

ASSISTANT COMMISSIONER INCOME TAX-CENTRAL CIRCLE-1(3), NAGPUR vs. RADHIKA METALS AND MINERALS, VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

disallowance of ₹ 85,55,612 towards contractor\nunder section 69C of the Act.\n4.\nOn appeal, the learned CIT(A), considering

ACIT-CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

disallowance towards payments to 6 different\nlabour contractors under section 69C of the Act.\n5.\nOn appeal, the learned CIT(A) deleted

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

disallowed in the assessment framed by invoking the provisions of section 69C of the Act. It was submitted that there

DCIT-CC-2(1), NAGPUR, NAGPUR vs. INDRAKUMAR GHISULAL AGRAWAL, NAGPUR

In the result, appeal by the assessee stands allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

disallowed u/s 68 of the Act 1961 and added to total income of the assessee. Ld. AO also made addition of Rs.4,12,466/- as 3% of sale consideration as unexplained expenditure by invoking the provisions of section 69C

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

section 40A(3) so as to warrant any 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(2), NAGPUR vs. AJAY VISHANDAS KAMNANI, NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

69C of the IT Act, 1961. I have considered the submission of the appellant I am of the view that one has been estimated by the AO rejecting the books of accounts the source of expenditure relating to such turnover on which income have been offer stands explain. The addition made on account of coupons why treating the same

SUBHASH BADRIPRASAD SHAHU,NAGPUR vs. ITO WARD 4(3), NAGPUR

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

Bench: Shri Pavan Kumar Gadalesubhash Badriprasad Shahu, Plot No.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. Pan – Agqps9660N V/S Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee By :Shri. Abhay Agrawal.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

section 69C of the Act. 4. Whether on the facts and in law, the learned AO erred in making the disallowance

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

disallowance shall be made only if the explanation is not considered 10 Unique Realities Builders & Developers A.Y. 2018–19 and 2019–20 satisfactory. The appellant vehemently denies any expenditure. There has been no further enquiry made by the AO. There is no evidence of such expenditure. Under such circumstances an addition cannot be made under Sec 69C in the hands

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

disallowance shall be made only if the explanation is not considered 10 Unique Realities Builders & Developers A.Y. 2018–19 and 2019–20 satisfactory. The appellant vehemently denies any expenditure. There has been no further enquiry made by the AO. There is no evidence of such expenditure. Under such circumstances an addition cannot be made under Sec 69C in the hands

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

disallowance shall be made only if the explanation is not considered 10 Unique Realities Builders & Developers A.Y. 2018–19 and 2019–20 satisfactory. The appellant vehemently denies any expenditure. There has been no further enquiry made by the AO. There is no evidence of such expenditure. Under such circumstances an addition cannot be made under Sec 69C in the hands