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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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. ATUL YAMSANWAR , NAGPUR

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

6. The assessee has raised various grounds of appeals. We, however, proceed to dispose the captioned appeals on the legal issue of legitimacy of approval granted by the Department under section 153D of the Act which involved in all the appeals here, making assessee's appeal being ITA no.239/ Nag./2022, in the matter of Shri Umesh Thakre, the lead

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

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\n2.\nKindly refer to the above subject.\nKindly find

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

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 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