ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

28,953/- 1,38,48,953/- 2-12-13 2013-14 45,94,90,000/- 54,15,14,434/- 8,20,24,434/- ACIT Vs. Radha Madhav Developers ITA nos. 26,27,47,48,49, 140/Nag./2021 & CO Nos. 3, 4 5/Nag/2023 4. The summery of the cases before the ITAT is as under: S. ITA AY Appeal by Asst.Order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

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

reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

section 147 of the Act. 4.1 The assessee submits that; reassessment proceedings were initiated based on specified issues identified as per reasons recorded. The proceedings were concluded and returned income was accepted vide assessment order passed u/s 147 dated 29/03/2022. Therefore, once the learned AO did not make any additions on issues identified as per reasons recorded, then

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

section 147 of the Act. 4.1 The assessee submits that; reassessment proceedings were initiated based on specified issues identified as per reasons recorded. The proceedings were concluded and returned income was accepted vide assessment order passed u/s 147 dated 29/03/2022. Therefore, once the learned AO did not make any additions on issues identified as per reasons recorded, then

M/S SPACEWOOD FURNISHERS PVT. LTD.,,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 1(3), NAGPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year : 2010-11 M/S. Spacewood Furnishers Pvt. Ltd. Vs. The Dcit T-48, Midc, Hinga, Central Circle 1(3) Nagpur Nagpur Pan No.: Aaccs 4955 R Appellant Respondent

28 /04/2022 ORDER PER: SANDEEP GOSAIN, J.M. This is an Appeal by Assessee for A.Y.2010-2011 against the consolidated order of learned CIT(A)-3, Nagpur for A.Y.2004-05 to A.Y.2010-11 dt.27.10.2016. Grounds taken by the Assessee in present Appeal are as under :- “1] Learned C.I.T.(A) should have held that the impugned assessment U/s.143(3) for A.Y.2010- 11 was barred

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

Reassessment proceedings unsustainable on ground of violation of procedure prescribed under section 148A(b). Reliance on : i) 150 taxmann.com 99 (Bom) Anurag Gupta vs. ITO (P- 135 – 139) (138) [Vol.- III] 3. Ground No.2 to 7: Addition Rs.6,77,58,435/- u/s 69C of I.T. Act 1961 is respect of purchases recorded in books of account. A) Regular books

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the third party in accordance with the procedure stipulated u/s153A. 78. In my considered view, there is a vital distinction between the object, intention as well as the express Judge of section 153A and 153C. Section 153A addresses the searched entity and the procedure set evidently a notch higher for this reason. There is no discretion

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the third party in accordance with the procedure stipulated u/s153A. 78. In my considered view, there is a vital distinction between the object, intention as well as the express Judge of section 153A and 153C. Section 153A addresses the searched entity and the procedure set evidently a notch higher for this reason. There is no discretion

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the third party in accordance with the procedure stipulated u/s153A. 78. In my considered view, there is a vital distinction between the object, intention as well as the express Judge of section 153A and 153C. Section 153A addresses the searched entity and the procedure set evidently a notch higher for this reason. There is no discretion

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the third party in accordance with the procedure stipulated u/s153A. 78. In my considered view, there is a vital distinction between the object, intention as well as the express Judge of section 153A and 153C. Section 153A addresses the searched entity and the procedure set evidently a notch higher for this reason. There is no discretion

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

reassess the income of the third party in accordance with the procedure stipulated u/s153A. 78. In my considered view, there is a vital distinction between the object, intention as well as the express Judge of section 153A and 153C. Section 153A addresses the searched entity and the procedure set evidently a notch higher for this reason. There is no discretion

M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR

In the result, the appeals filed by the assessee for all the three years is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

28 /06 /2022 ORDER PER: SANDEEP GOSAIN, J.M. These are 3 appeals filed by the assessee against the separate orders dated 21/03/2017of Commissioner of Income Tax (Appeals)-3, Nagpur, [“Ld. CIT(A)”, for short] relating to A.Y.2010-11 to AY 2012-13 in the matter of order passed u/s.153A r.w.s 143(3) of the IT Act, 1961. 1. All the appeals

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft