SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

234B of the Income Tax Act. The interest charged is\nimproper.\n(5) That for any other grounds with kind permission of your honour at the\ntime of hearing of appeal.”\n3. Ground no.1, being general in nature, hence no separate adjudication is\nrequired.\n4. Grounds no.2 & 3, relates to the addition made by the Assessing Officer\non account

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

234B of the Income Tax Act. The interest charged is\nimproper.\n(5) That for any other grounds with kind permission of your honour at the\ntime of hearing of appeal.”\n3.\nGround no.1, being general in nature, hence no separate adjudication is\nrequired.\n4.\nGrounds no.2 & 3, relates to the addition made by the Assessing Officer\non account

DAYAL COTSPIN LIMITED,AKOLA vs. ACIT, AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is allowed

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

234B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. Any other ground that shall be prayed at the time of hearing.” 11. 3. Facts in Brief:- In this case, the assessee, for the year under consideration, filed its return of income on 29/09/2012, which was accepted by the Assessing Officer during the regular assessment framed under section

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

234B of the Income Tax Act. The interest charged is\nimproper.\n(5) That for any other grounds with kind permission of your honour at the\ntime of hearing of appeal.”\n\n3. Ground no.1, being general in nature, hence no separate adjudication is\nrequired.\n\n4. Grounds no.2 & 3, relates to the addition made by the Assessing Officer

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

234B of the Income Tax Act. The interest charged is\nimproper.\n(5) That for any other grounds with kind permission of your honour at the\ntime of hearing of appeal.”\n\n3. Ground no.1, being general in nature, hence no separate adjudication is\nrequired.\n\n4. Grounds no.2 & 3, relates to the addition made by the Assessing Officer

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

234B of the Income Tax Act. The interest charged is\nimproper.\n(5) That for any other grounds with kind permission of your honour at the\ntime of hearing of appeal.”\n3.\nGround no.1, being general in nature, hence no separate adjudication is\nrequired.\n4. Grounds no.2 & 3, relates to the addition made by the Assessing Officer\non account

DATTU SAMPAT VANKHEDE,NAGPUR vs. PCIT-2, NAGPUR

In the result, appeal filed by the assessee is dismissed

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

section 263 of the Income Tax Act, 1961 which confers power on the CIT to revise an assessment order not on the recommendation of the AO and all the issues of sale of two Agriculture land exempted transaction were discussed and considered at the time of reassessment u/S 147 on the basis of initially formed the reason to believe

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

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

reassessment framed is liable to be cancelled. 2 Chandrakumar Madhusudanji Jajodia ITA no.399/Nag./2023 3. Assessment framed u/s 144 r.w.s. 147 of I.T. Act 1961 is bad in law in view of no notice u/s 143(2) of I.T. Act 1961 having been issued before framing assessment even though assessee has submitted return of income on 23/10/2018 in respect

SIMA RAVISINGH KACHHAWAH,UMRER vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shripavan Kumar Gadalesima Ravisingh Kachhawah, Girad Road, Om Nagar Umrer, ……………. Appellant Nagpur- 441203 Maharastra, Pan – Aqmpk2899K V/S Income Tax Officer ……………. Respondent Ward–3(4), Nagpur Assessee By: Shri.D.P. Lohiya.Ar Revenue By :Shri Surjit Kumar Saha.Sr.Dr

3 Sima Ravisingh Kachhawah ITA no.418/NAG./2025 verification, and in addition of Rs. 76,500/- by disallowing the deduction claimed under Section 80C, which was duly disclosed in the return of income. The addition confirmed by the CIT(A) NFAC in the absence of any supporting documents is therefore is illegal, invalid and bad in law. 9. On the facts

ABDUL ASIF ABDUL KADIR ABDUL,AKOLA vs. INCOME TAX OFFICER, ITO WARD-1,AKOLA, AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

3. The appellant was prevented on account of reasonable cause in making detailed submission before Hon'ble CIT(A) and thus dismissal of appeal ought to be set aside for providing sufficient opportunity. 4. Notice issued u/s 148 is bad in law and consequent reassessment framed is liable to be cancelled. 5. The addition made by A.O. and upheld

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

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

234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13. Any other ground that shall be prayed at the time of hearing.” 5. Facts in brief:- The appellant is an individual and has not filed return of income for assessment year

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

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

234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13. Any other ground that shall be prayed at the time of hearing.” 5. Facts in brief:- The appellant is an individual and has not filed return of income for assessment year