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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

In the result, assessee' appeal for A

u/s 153A. We rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs. DCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021 (5) We have to respectfully object to the observations and would like to submit that the assessee has duly discharged his onus by establishing the identity of the unsecured loan party

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

u/s 200A is illegal and without jurisdiction.(iii)That in absence of provi. in the statute, the impugned order is invalid and bad in law. (iv)That the Ld. CIT- A has not considered the basic fact of charging of late fee with retrospective effect of the provi. of section 200A r.w.s. 234E and wrongly applied decisions of various Courts

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

u/s 200A is illegal and without jurisdiction.(iii)That in absence of provi. in the statute, the impugned order is invalid and bad in law. (iv)That the Ld. CIT- A has not considered the basic fact of charging of late fee with retrospective effect of the provi. of section 200A r.w.s. 234E and wrongly applied decisions of various Courts

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

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan

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

In the result, assessee' appeal for A

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan

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

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan

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

In the result, assessee' appeal for A

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan

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

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan

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

u/s 153A.\nWe rely on the judgement of ITAT Mumbai in the case of Dinesh Salecha Vs.\nDCIT in ITA No. 5165, 5166, 5167/Mum./2018 dated 1-1-2021\n(5) We have to respectfully object to the observations and would like to\nsubmit that the assessee has duly discharged his onus by establishing the\nidentity of the unsecured loan