ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 2014-15 PAN: ΑΑΕPY4543Q nulatu (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur 16 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 mulatu (MILIND V. PATIL) A.Υ. 2014-15 Addl. Commissioner of Income-tax Central Range-2, Nagpur 16 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 mulatu (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur A.Υ. 2014-15 19 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur A.Υ. 2014-15 19. We Further find that exactly similar approval under section 153D of the Act have been granted by the Department for all the remaining 20 cases which are under consideration before us, but the only

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

143(3) r.w.s. 153A of the I.T. Act. 1961 2014-15 nulatu (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur 16 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted by the Department

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 nulatu (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur 16 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted by the Department

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 nulato (MILIND V. PATIL) A.Υ. 2014-15 Addl. Commissioner of Income-tax Central Range-2, Nagpur 16 Umesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 19. We Further find that exactly similar approval under section 153D of the Act have been granted

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

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

143(3) r.w.s. 153A of the I.T. Act. 1961 mulatu (MILIND V. PATIL) A.Υ. 2014-15 Addl. Commissioner of Income-tax Central Range-2, Nagpur 19. We Further find that exactly similar approval under section 153D of the Act have been granted by the Department for all the remaining 20 cases which are under consideration before

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

143(3) r.w.s. 153A of the I.T. Act. 1961 2014-15 nulatu (MILIND V. PATIL) Addl. Commissioner of Income-tax Central Range-2, Nagpur 19. We Further find that exactly similar approval under section 153D of the Act have been granted by the Department for all the remaining 20 cases which are under consideration before us, but the only changes

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

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

reassess the total income of six assessment years falling within the period of those six assessment years immediately preceding the assessment year in which search is conducted. Under the new provisions of section 153A, the statute provides wide powers to the Assessing Officer in respect of assessments already completed under section 143(1) or 143(3

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR vs. YRCE EDUCATE PVT. LTD, NAGPUR

143(3) r.w.s. 153A of the\nI.T. Act. 1961\nmulatu\n(MILIND V. PATIL)\nAddl. Commissioner of Income-tax\nCentral Range-2, Nagpur\nA.Υ.\n2014-15\n16\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\n19. We Further find that exactly similar approval under section 153D of the\nAct have been granted

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

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

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, In respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened