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

section 132A after 31st May, 2003 but on or before 31\nMarch, 2021, the Assessing Officer shall have jurisdiction to issue notice to\nsuch person to furnish the return of income as specified in the notice or\nassess or reassess

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

Section 153A. Assessment in case of search or requisition- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, in the case of a person where a search is initiated u/s132 or books of account, other documents or any assets are requisitioned u/s132A after the 31-5-03 but on or before the 31

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

Section 153A. Assessment in case of search or requisition- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, in the case of a person where a search is initiated u/s132 or books of account, other documents or any assets are requisitioned u/s132A after the 31-5-03 but on or before the 31

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

Section 153A. Assessment in case of search or requisition- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, in the case of a person where a search is initiated u/s132 or books of account, other documents or any assets are requisitioned u/s132A after the 31-5-03 but on or before the 31

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

Section 153A. Assessment in case of search or requisition- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, in the case of a person where a search is initiated u/s132 or books of account, other documents or any assets are requisitioned u/s132A after the 31-5-03 but on or before the 31

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

Section 153A. Assessment in case of search or requisition- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, in the case of a person where a search is initiated u/s132 or books of account, other documents or any assets are requisitioned u/s132A after the 31-5-03 but on or before the 31

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

reassess the income of assessee afresh after examining the relevant details and other issues and conduct proper and necessary enquiry, as may be relevant and necessary passed a speaking assessment order after allowing reasonable and fair opportunity to the assessee. Being aggrieved the assessee has filed present appeal before Tribunal. 4. We have heard the submissions of learned Authorized Representative

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, cross-objection filed by the assessee stands dismissed

reassessment proceedings\ninitiated and assessment framed is unsustainable and liable to be cancelled.\nThe assessee for this proposition places reliance on following decision.\ni) ITAT order in ITA No.3061/Del/2012 in the case of Suresh Chandra vide order\ndated 13/03/2015.\nii) 354 ITR 244 (Guj.) General Motors India (P) Ltd. vs. DCIT\niii) ITAT order in ITA No.731 & 732/Ahd/2007

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

31,742/- as business\nincome.\n5. On the facts and in the circumstances of the case and in law, the\nlearned CIT(A) has erred in deleting the addition made by the Assessing\nOfficer of disallowing dividend income of Rs. 6,89,429/-. The Ld. CIT(A)\nerred in allowing the income as exempt u/s.10(35) when the assessee

ITO, WARD- 4,, CHANDRAPUR vs. M/S. K.S.R. TRANSPORT COMPANY,, CHANDRAPUR

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.364/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 The Assistant M/S.Ksr Transport, Commissioner Of Income V Padoli Chadda Building, Tax, Chandrapur Circle, S Kosara Road, Chandrapur. Chandrapur. Pan: Aabfk3222D Appellant / Revenue Respondent / Assessee Cross Objection No.02/Nag/2020 (Arising Out Of Ita No.364/Nag/2019) िनधा"रण वष" / Assessment Year : 2009-10 M/S.Ksr Transport, The Assistant Padoli Chadda Building, V Commissioner Of Income Kosara Road, Chandrapur. S Tax, Chandrapur Circle, Pan: Aabfk3222D Chandrapur. Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Agrawal – Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 30/11/2023 Date Of Pronouncement 09/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Cit(A)-2, Nagpur Dated 28.08.2019 Emanating From

section 143(3) r.w.s. 147 dated 21.09.2016 for A.Y.2009-10. The grounds of appeal raised by the Revenue are as under : “1.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in deleting the addition of Rs 2,31,89,907/- made by the AO as capital gain taxable

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

Section 153A only on the basis of some\nincriminating material unearthed during the course of search or requisition of\ndocuments or undisclosed income or property discovered in the course of\nsearch which were not produced or not already disclosed or made known in\nthe course of original assessment which is not in the case of assessee.\n(4) On contrary

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

In the result, assessee' appeal for A

Section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment which is not in the case of assessee. (4) On contrary

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

sections 151, 263, etc., are related to the judicial wing. In fact,\nthe statutory authority of the learned CIT(A) [section 2(16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits

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

31./03/2022., there was no alternative but to complete the assessment under section 144 of the Act and on the basis of material available on record, credit of ` 19,88,25,743, made by the as remained unexplained and therefore, the same is considered to be his income from undisclosed sources for the year under consideration under section

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

31./03/2022., there was no alternative but to complete the assessment under section 144 of the Act and on the basis of material available on record, credit of ` 19,88,25,743, made by the as remained unexplained and therefore, the same is considered to be his income from undisclosed sources for the year under consideration under section

S. R. TECHNICAL SERVICES,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGUR

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.42/Nag/2021 िनधा"रण वष" / Assessment Year : 2011-12 S R Technical Services, The Principal C/O. K N D & Associates, Vs Commissioner Of 502-503, Satyam Apartment, Income Tax, Dhantoli, Wardha Road, Nagpur – 2. Nagpur – 440012. Pan: Abmfs6131K Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

section 147 r.w.s.143(3) of the Act, dated 18.12.2018. The grounds of appeal filed by the Assessee are as under : “1. The assessee had submitted its return of income declaring Total income at Rs. 2,72,461/- on 30/09/2011. The assessee was issued notice u/s 148 of the Income Tax Act, 1961 and order u/s 143(3) r.w.s

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

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

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

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

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