RAMKRUSHNA ZILBAJI THAKRE ,NAGPUR vs. INCOME TAX OFFICER , WRAD -4(4), NAGPUR

In the result, appeal of the assessee is allowed

reassessment of income under provisions . of Section 147· read with S.143(2) of Ramkrishna Zimbaji Thakre for A.Y.2010-11 and in the matter of addition to income on account of cash deposits in bank accounts under section 68 which are jointly held along with spouse of the assessee and in the matter of rejecting the explanation that said deposits are made

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

sections 151, 263, etc., are related to the judicial wing. In fact,\nthe statutory authority of the learned CIT(A) [section 2(16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits

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

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 18 AUG 2021 760 प्राप्त To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur 2. Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. 04.08.2021 ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur 2. Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

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

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

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

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

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

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

ACIT, CIRCLE-1, NAGPUR vs. SMT DISHA DEVEN MALVIYA L/H OF LATE SHRI DEVEN MALVIYA , NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made

ACIT, CIRCLE -1, NAGPUR vs. SMT DESHA DEVEN MALVIYA L/H OF LATE SHRI DEVEN MALVIYA, NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made

ACIT, CIRCLE-1, NAGPUR vs. SMT DISHA DEVEN MALVIYA , NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made