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

2 days prior to the deadline thereby putting the\napproving authority under great pressure and not giving him sufficient time\nto apply his mind;\n(ii) the final approval must be in writing;\n(iii) The fact that approval has been obtained, should be mentioned in the\nbody of the assessment order.\n14. During the course of arguments, Id counsel

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

2 days prior to the deadline\nthereby putting the approving authority under great pressure and not giving\nhim sufficient time to apply his mind; (ii) the final approval must be in\nwriting; (iii) The fact that approval has been obtained, should be mentioned\nin the body of the assessment order.”\n14. During the course of arguments, Id counsel

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

2 days prior to the deadline\nthereby putting the approving authority under great pressure and not giving\nhim sufficient time to apply his mind; (ii) the final approval must be in\nwriting; (iii) The fact that approval has been obtained, should be mentioned\nin the body of the assessment order.”\n14. During the course of arguments, Id counsel

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

2 days prior to the deadline\nthereby putting the approving authority under great pressure and not giving\nhim sufficient time to apply his mind; (ii) the final approval must be in\nwriting; (iii) The fact that approval has been obtained, should be mentioned\nin the body of the assessment order.”\n14. During the course of arguments, Id counsel

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

2 (Del HC) dt.13-7-23,\nconcluded that-\n“7. The Tribunal has via the impugned order set aside the additions made\nqua the income of the asseessee inter alia, on the Gr. that there was no\napplication of mind by the Addl.CIT in granting approval u/s153D.\n8. To be noted, an assessment order was framed qua the asseessee\nu/s153A, rws.143

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

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

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

2 SCC 181 (SC) observed as under:\n\"58. An order of approval is also not to be mechanically granted. The same\nshould be done having regard to the materials on record. The explanation\ngiven by the assessee, if any, would be a relevant factor. The approving\n54\nUmesh Sadashiv Thakre

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

2 of the above approval\nletter merely says that \"Approval is hereby accorded u/s153D to complete\nassessments u/s143(3) rws.153A in the following case on the basis of draft\nassessment orders...” which clearly proves that the Addl.CIT had routinely\ngiven approval to the AO to pass the order only on the basis of contents\nmentioned in the draft assessment order

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

2 of the above approval\nletter merely says that \"Approval is hereby accorded u/s153D to complete\nassessments u/s143(3) rws.153A in the following case on the basis of draft\nassessment orders...” which clearly proves that the Addl.CIT had routinely\ngiven approval to the AO to pass the order only on the basis of contents\nmentioned in the draft assessment order

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

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 CIRCEL-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, CENTREAL CIRCEL-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

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