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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

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

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant AY or years referred to in section 153A(1

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant AY or years referred to in section 153A(1

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant AY or years referred to in section 153A(1

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant AY or years referred to in section 153A(1

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant AY or years referred to in section 153A(1

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

Section 153A(1) will have to be mandatorily issued to the\nperson searched requiring him to file returns for six AYs immediately\npreceding the previous year relevant to the AY in which the search\ntakes place.\nii.\nAssessments and reassessments

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

reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para–37, which reads as under:- 9 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases "37. On a conspectus of Section 153A(1

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

reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para–37, which reads as under:- 9 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases "37. On a conspectus of Section 153A(1

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

In the result, Revenue's appeal being ITA no

reassessment can be made.\"\n9.\nMore so, we further find that the Hon'ble Delhi High Court in CIT v/s\nKabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal\nproposition in Para-37, which reads as under:-\n\"37. On a conspectus of Section 153A(1

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

reassessment can be made.\"\n9.\nMore so, we further find that the Hon'ble Delhi High Court in CIT v/s\nKabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal\nproposition in Para-37, which reads as under:-\n9\nM/s. Shree Agarwal\nCoal India Pvt. Ltd. & Group Cases\n\"37. On a conspectus of Section 153A(1

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

reassessment can be made.\"\n9.\nMore so, we further find that the Hon'ble Delhi High Court in CIT v/s\nKabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal\nproposition in Para-37, which reads as under:-\n\"37. On a conspectus of Section 153A(1

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

section (1) thereof, which is reproduced below:– ―Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment

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

reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing