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

D E R PER BENCH These captioned appeals are filed by the assessee challenging the impugned orders of even date 18/01/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11

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

D E R PER BENCH These captioned appeals are filed by the assessee challenging the impugned orders of even date 18/01/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11

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

D E R PER BENCH These captioned appeals are filed by the assessee challenging the impugned orders of even date 18/01/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11

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

D E R PER BENCH These captioned appeals are filed by the assessee challenging the impugned orders of even date 18/01/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11

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

D E R PER BENCH These captioned appeals are filed by the assessee challenging the impugned orders of even date 18/01/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 1

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 1

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 1

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 1

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 1

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

D E R PER K.M.ROY, A.M. These appeals have been preferred by the revenue and the cross objections by the assessee, details of which are given below: ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 ITA No. NAME OF ASSESS DATE OF CIT’S ORDER A.Y UNDER CHALLENGE 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

d) of\nsection 269UA.\nExplanation 2. -For the removal of doubts, it is hereby clarified that\n\"transfer\" includes and shall be deemed to have always included\ndisposing of or parting with an asset or any interest therein, or\ncreating any interest in any asser in any manner whatsoever. directly\nor indirectly, absolutely or conditionally, voluntarily or involuntarily

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

D E R PER K.M. ROY, A.M. The instant appeals by the Revenue are emanating from the separate impugned orders passed by the first appellate authority, the details of which are tabulated below:– 3 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases Section under Date of order which first First Sr. Appeal Number, Assessment passed by the appellate Appellate

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

D E R PER K.M. ROY, A.M. The instant appeals by the Revenue are emanating from the separate impugned orders passed by the first appellate authority, the details of which are tabulated below:– 3 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases Section under Date of order which first First Sr. Appeal Number, Assessment passed by the appellate Appellate

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

11. The assessee has placed reliance on the decision of Co-ordinate Bench of the Tribunal in the case of Ramesh Narhari Jakhadi Vs. Income Tax Officer (supra) to suggest that it is not necessary that the land should have used for agricultural purposes for full two years immediately preceding the date of transfer. Even if the land is used

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

D E R PER BENCH These captioned appeals are filed by the assessee against the impugned orders of even date 18/01/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment years

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

D E R PER BENCH These captioned appeals are filed by the assessee against the impugned orders of even date 18/01/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment years

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

D E R PER BENCH These captioned appeals are filed by the assessee against the impugned orders of even date 18/01/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment years

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

D E R PER BENCH These captioned appeals are filed by the assessee against the impugned orders of even date 18/01/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment years