SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

section 234B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 9) Any other ground shall be prayed at the time of hearing.” 5. The assessee submitted the following submissions along with the paper book for consideration. 3.1 Ground No.1: Notice u/s 148 of I.T. Act 1961 is not in accordance with law:- A) Notice u/s 148A

LOKSEWA SHIKSHAN BAHUUDDESHIYA MANDAL,BULDHANA vs. COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.62/Nag/2023 िनधा"रण वष" / Assessment Year :2015-16 Lokeswa Shikshan The Commissioner Of Bahuuddeshiya Mandal, V Income Tax-I, Nagpur. C/O. Dr.Arvindw.Kolte, S Janta College, Buldhana Road, Malkapur – 443101. Pan: Aaatl5306N Appellant/ Assessee Respondent/Revenue Assessee By Shri Sanjay Thakar – Ar Revenue By Shri Kailash C. Kanojiya – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax-I, Nagpur Dated 11.11.2014 Passed Under Section 12Aa(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : 1] On The Facts & Circumstances Of The Case & Material Already On Record The Learned Cit Should Have Granted Registration U/S. 12A As Per Assessee’S Application Filed On Lokeswa Shikshan Bahuuddeshiya Mandal [A]

253(3) is reproduced here as under : (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the 73a[Principal Commissioner or] Commissioner, as the case may be : 74[Provided that in respect

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 is general in nature and is not on specific transaction of assessee. Evidence placed on record is not found to be incorrect or false. Conclusion of escapement of income tantamount to mere change of opinion. Belief of escapement of income could not be derived on the basis of report of Investigation Wing being not specific to transaction of loan

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\n60\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand

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

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

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

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

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

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\n60\nUmesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\n60\nUmesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\n60\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand

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

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

reassessment order in search cases, then, it is the duty\nof the Jt.CIT to exercise such powers by applying his judicious mind. We are\nof the view that the obligation of the approval of the Approving Authority is\nof 2 folds; on one hand, he has to apply his mind to secure in build for the\nDepartment against any omission

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

In the result, the appeal of assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

253/- to the total income of the assessee vide its order dated 18- 03-2014 passed u/s. 143(3) r.w.s. 147 of the Act. 4. Having aggrieved by the order of AO under reassessment, the assessee challenged the same before the CIT(A) vide its grounds of appeal in Form No. 35 which are at page

SHRIKANT BHERULAL SHARMA LATE BHERULAL GIRDHARILAL SHARMA ,WASHIM vs. INCOME TAX OFFICER WARD-3, AKOLA

In the result, assessee’s appeal being ITA no

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

Section 143(1) or 143(3) assessment orders. For the relevant A.Y.2016-17, the Assessee filed his Income Tax Return on 30.07.2016 wherein the total income declared by the Assessee was Rs.2,75,350/- and agricultural income of the Assessee was Rs.70,000/-. 3] On 06.07.2017, the Assessee received a Notice u/s.143(2) by the A.O, Ward-3, Akola, for limited

SHRIKANT BHERULAL SHARMA LATE BHERULAL GIRDHARILAL SHARMA,WASHIM vs. INCOME TAX OFFICER WARD -3 , AKOLA

In the result, assessee’s appeal being ITA no

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

Section 143(1) or 143(3) assessment orders. For the relevant A.Y.2016-17, the Assessee filed his Income Tax Return on 30.07.2016 wherein the total income declared by the Assessee was Rs.2,75,350/- and agricultural income of the Assessee was Rs.70,000/-. 3] On 06.07.2017, the Assessee received a Notice u/s.143(2) by the A.O, Ward-3, Akola, for limited

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed u/s 143(3) r.w.s. 153A/143(3) of the Act by the respondent for various assessment

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed u/s 143(3) r.w.s. 153A/143(3) of the Act by the respondent for various assessment

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed u/s 143(3) r.w.s. 153A/143(3) of the Act by the respondent for various assessment