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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue

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

disallowed by AO and added as undisclosed income Total ` 15,99,600 ` 4,42,757 ` 2,68,490 5. The issue

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

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

undisclosed income Thus, while in view of the mandate of sub- section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SHRI AJAY GOVINDDAS SARAF, NAGPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.506, 508 & 509/Nag/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.Cit, Cir-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K & Cross Objection Nos.11, 13 & 14/Nag/2017 (Arising Out Of Ita Nos.506, 508 & 509/Nag/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.Cit, Cir-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit निर्ााररती की ओर से /Assessee By Shri Sudesh Banthia, Ca सुिवाई की तारीख / Date Of Hearing : 19/04/2022 घोषणा की तारीख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R

undisclosed income in respect of cash paid for various unexplained expenditure Ground Disallowance AY 2011-12 3rd Undisclosed income in respect

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SHRI AJAY GOVINDDAS SARAF, NAGPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.506, 508 & 509/Nag/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.Cit, Cir-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K & Cross Objection Nos.11, 13 & 14/Nag/2017 (Arising Out Of Ita Nos.506, 508 & 509/Nag/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.Cit, Cir-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit निर्ााररती की ओर से /Assessee By Shri Sudesh Banthia, Ca सुिवाई की तारीख / Date Of Hearing : 19/04/2022 घोषणा की तारीख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R

undisclosed income in respect of cash paid for various unexplained expenditure Ground Disallowance AY 2011-12 3rd Undisclosed income in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect

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

undisclosed income”. Accordingly, the Assessing Officer has to compute the total income of the assessee on the basis of return filed u/s 153A of the act after considering the submissions made during the course of hearing before him, therefore there cannot be any scope for arguing that the assessee has been rendered powerless to even lodge a claim in respect