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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred

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

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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred

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

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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred

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

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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred

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

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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

Reassessment was framed without providing reasons recorded along with notice u/s. 148, which is not in accordance with law. He submitted ground-wise gist and reliance have been placed which are as follows:- 1. Ground No.6 to 8: Addition made by A.O. by disallowance of deduction u/s 35(1)(ii) of I.T. Act 1961 at Rs.17

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

reassess taking into consideration the other material in respect of completed assessments/ unabated assessments. Meaning thereby, in respect of completed/ unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search u/s132 or requisition u/s132A. However, the completed/ unabated assessments can be re-opened by the AO in exercise

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

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

reassessment is bad in law and the addition made in the assessment order is illegal as no incriminating document or unaccounted income was found during the course of search in the case of assessee. We would be submitting further while discussing the individual unds for addition made in the Assessment order. GROUND NO. 2; That the learned AO erred