DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

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

46A of the I.T. Rules 4. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

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

46A of the I.T. Rules 4. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

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

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

House Property, Income from Business, Income from Capital Gains and Income from other sources & he had been regularly filing his return of income for the last 5 decades. (iii) During the captioned assessment year, the appellant had opted for computation of income U/s. 44AD in respect of his business activity and while filing online return of Income

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

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

46A of the I.T. Rules 4. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

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

46A of the I.T. Rules 4. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

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

46A of the I.T. Rules 4. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SMT. RAJKUMARI DHARAMPAL AGRAWAL, NAGPUR

In the result, assessee’s appeal stands partly allowed

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

46A has occurred in this case. Thus, ground no.1, raised by the Revenue is dismissed. 10. Ground no.2, raised by the Revenue relates to the addition on account of cash, gold/diamond jewellery and silver articles found during search to ` 28,17,575 as against ` 1,16,09,513 added by Assessing Officer. 11. The Assessing Officer has made the addition

SMT RAJKUMARI DHARAMPAL AGRAWAL,NAGPUR vs. A,C.I.T CENT CIR. 1(2), NAGPUR

In the result, assessee’s appeal stands partly allowed

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

46A has occurred in this case. Thus, ground no.1, raised by the Revenue is dismissed. 10. Ground no.2, raised by the Revenue relates to the addition on account of cash, gold/diamond jewellery and silver articles found during search to ` 28,17,575 as against ` 1,16,09,513 added by Assessing Officer. 11. The Assessing Officer has made the addition

INCOME TAX OFFICER WARD 2(1), THIRD FLOOR, AAYAKAR BHAVAN vs. N KUMAR HOUSING AND INFRASTRUCTURE PVT. LTD, SEVENTH FLOOR

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

Housing and Infrastructure Pvt. Ltd. v/s Respondent Poonam Plaza, Civil Lines Nagpur 440 001 PAN – AABCN9938J Assessee by : Shri Manoj G. Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 06/01/2015 Date of Order – 25/02/2025 PER V. DURGA RAO, J.M. ORDER This appeal by the Revenue is directed against the impugned order dated 11/07/2024, passed by the learned Commissioner

ACIT, CIRCLE- 3, NAGPUR vs. M/S SOLARIES HOLDING LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S. Solaries Holdings Ltd. Circle-3, Thapar House, 124, Nagpur Janpath, New Delhi Panno.:Aahcs 59040 B Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shri K.P. Dewani (Adv.) Date Of Hearing: 18/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit-Ii, Nagpur Dated 01/09/2014 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2008-09 Wherein The Department Has Raised The Following Grounds Of Appeal.

property and has earned dividend income. During the course of hearing before the AO, the ld AR had produced the details called for, which had been test checked by the AO. The AO from the perusal of the detailed submitted by the assessee noticed that the assesee had shown sales of trading goods to the tune of Rs.23