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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 14. Since the findings of the ITAT are factual, based on the documents placed on record and have not been shown to be perverse by the Revenue and are consistent with the settled legal position

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

unexplained cash credit under section 68 1.1. The assessee‟s proprietorship concern is almost 5 decades old concern. Considering the new model of business, it was decided to incorporate a new private limited company. Accordingly, a new private limited concern, named M/s Khandelwal Jewellers Akola Private Limited („KJAPL‟) was formed, wherein all the shares are held by the assessee

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

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

credits (both by cash and by cheque) in bank account of Maria Construction and (ii) on account of estimated business income of Maria Construction, Assessee fully relies on the detailed Written Submission dated 06/01/2014, filed by the Assessee before learned CIT(A) after receipt of remand report dated 22/07/2013, for all the assessment years under appeal viz. for the assessment

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

Credits P. Ltd. [2011] 332 ITR 396 (Del.) wherein the Hon'ble Court held 8 Smt. Rajkumari Dharampal Agarwal ITAno.235/Nag./2016 ITANo.289/Nag./2016 that the CIT(A) should admit the additional evidence if he finds that the same is crucial for the disposal of the appeal. The decision of the learned CIT(A) is supported by the decision

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

Credits P. Ltd. [2011] 332 ITR 396 (Del.) wherein the Hon'ble Court held 8 Smt. Rajkumari Dharampal Agarwal ITAno.235/Nag./2016 ITANo.289/Nag./2016 that the CIT(A) should admit the additional evidence if he finds that the same is crucial for the disposal of the appeal. The decision of the learned CIT(A) is supported by the decision

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

unexplained cash credits. ii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting the disallowances of Rs. 8,69,520/- on account of expenses claimed. iii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting the disallowance made out of expenditure claimed of Rs. 73,11,786/-on account

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

unexplained cash credits. ii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting the disallowances of Rs. 8,69,520/- on account of expenses claimed. iii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting the disallowance made out of expenditure claimed of Rs. 73,11,786/-on account

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

In the result, Revenue's appeal being ITA no

unexplained cash credits.\nii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting\nthe disallowances of Rs. 8,69,520/- on account of expenses claimed.\niii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting\nthe disallowance made out of expenditure claimed of Rs. 73,11,786/-on\naccount

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

In the result, Revenue's appeal being ITA no

unexplained cash credits.\nii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting\nthe disallowances of Rs. 8,69,520/- on account of expenses claimed.\niii) On the facts and circumstances of the case, the Ld.CIT(A) erred in deleting\nthe disallowance made out of expenditure claimed of Rs. 73,11,786/-on\naccount