DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), NAGPUR vs. VIDARBHA INFOTECH PRIVATE LIMITED, NAGPUR

In the result, appeal by the Revenue is dismissed

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

Disallowance out of expenses Rs. 2,06,471/- Addition of belated payment of EPF/ESIC was disputed by assessee in appeal and the Hon'ble CIT Appeal, NFAC, Delhi vide order u/s 250 dated 28/05/2021 allowed assessee's appeal and directed to delete the addition of Rs. 18,60,893/-. A survey u/s 133A

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

Survey u/s 133A of IT act was conducted at premises of the assessee on\n25.08.2021. Assessee filed return of income on 13.02.2022 declaring total\nincome of Rs. 18,01,81,210/-. Case was selected for scrutiny and notice under\nsection 143(2) and 142(1) were issued which were duly replied by the\nassessee. In the assessment order passed u/s

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

Survey u/s 133A of IT act was conducted at premises of the assessee on 25.08.2021. Assessee filed return of income on 13.02.2022 declaring total income of Rs. 18,01,81,210/-. Case was selected for scrutiny and notice under section 143(2) and 142(1) were issued which were duly replied by the assessee. In the assessment order passed u/s

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

133A of the Act was conducted in the case of assessee on 25/08/2021. Subsequently, notice under section 148 of the Act was issued in response to which the assessee filed its return of income on 17/01/2023, declaring total income of ` 6,21,51,433. The case was selected for scrutiny and ultimate the assessment order was passed under section

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

133A of the Income Tax\nAct, 1961 (\"the Act\") was conducted in Radhika Group of cases on\n13/04/2023. Subsequently, notice under section 148 of the Act was issued in\nresponse to which the assessee filed its return of income on 30/04/2023, and\ndeclaring total income of ₹ 3,11,36,784. The case was selected for scrutiny\nand ultimate the assessment

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

133A was also carried out at the official premises of assessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar Square, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at Page no. 4 is found and impounded. The addition is made by AO based on such impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

133A was also carried out at the official premises of\nassessee M/s. SNJ & Associates at 1st Floor, Mangalam Icon, Ramnagar\nSquare, Nagpur. During the course of survey, an Excel Sheet Annexure B-2 at\nPage no. 4 is found and impounded. The addition is made by AO based on\nsuch impounded document treating it as incriminating one. We object

I.T.O. WARD -2(2),, NAGPUR vs. SHRI RAMANSINGH BALBIRSINGH SWANNI, NAGPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2009-10 The Ito Vs. Ramsingh Balbirsingh Swanni Ward 2(2) Room No. 315, Prop: Industrial Supply Syndicate 3Rd Floor Aayakar Bhawan Bf-2, Amar Vihar, Kamptee Road Telangkhedi Road, Nagpur Civil Lines, Nagpur Pan No.:Aybps 9233 L Appellant Respondent Revenue By :Shri Vitthal M Bhosle Jcit-Dr Assessee By: Shri Abhay Agarwal, Advocate Date Of Hearing: 26/04/2022 Date Of Pronouncement: 21/07/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 17/05/2016 Passed U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961 For The A.Y. 2009-10 Wherein The Department Has Raised The Following Grounds Of Appeal.

133A of the Act at the business premises of the assessee on 11-02-2013. The 3 ITA 472/NAG/ 2016 ITO, WARD 2(2), NAGPUR VS RAMANSINGH BALBIRSINGH SWANNI AO subsequently issued a notice u/s 148 of the Act on 19-02-2014 after recording the reasons for reopening the case. During the course of assessment proceedings, it was noted

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

survey under section 133A of the Act in the premises of M/s. Vedshida Products Pvt. Ltd., the Department has found evidences of interest paid by M/s. Harmony Homes, in cash to the trust through the joint secretary Shri Sachin Agnihotri. Based on Annexure–B/4, the Assessing Officer came to the conclusion that the assessee trust has received income

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

survey under section 133A of the Act in the premises of M/s. Vedshida Products Pvt. Ltd., the Department has found evidences of interest paid by M/s. Harmony Homes, in cash to the trust through the joint secretary Shri Sachin Agnihotri. Based on Annexure–B/4, the Assessing Officer came to the conclusion that the assessee trust has received income

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

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

survey under section 133A of the Act in the premises of M/s. Vedshida Products Pvt. Ltd., the Department has found evidences of interest paid by M/s. Harmony Homes, in cash to the trust through the joint secretary Shri Sachin Agnihotri. Based on Annexure–B/4, the Assessing Officer came to the conclusion that the assessee trust has received income

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

133A of Act was conducted in the business premises of M/s Saptigiri Developers, 12, 3rd Floor, N.K.Y. Towers, Ajni Square, Nagpur. At the time of survey, a hard disk was found and seized from the business premises of M/s Saptigiri Developers. The Assessing Officer was of the view that the contents of the said Hard Disk represents amount received

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

133A of Act was conducted in the business premises of M/s Saptigiri Developers, 12, 3rd Floor, N.K.Y. Towers, Ajni Square, Nagpur. At the time of survey, a hard disk was found and seized from the business premises of M/s Saptigiri Developers. The Assessing Officer was of the view that the contents of the said Hard Disk represents amount received

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

133A of Act was conducted in the business premises of M/s Saptigiri Developers, 12, 3rd Floor, N.K.Y. Towers, Ajni Square, Nagpur. At the time of survey, a hard disk was found and seized from the business premises of M/s Saptigiri Developers. The Assessing Officer was of the view that the contents of the said Hard Disk represents amount received