ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

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

147 r.w.s. 143(3) & 144 B of the Act and assessed income at Rs. 2,42,54,457/- without making further any additions. 6. Being aggrieved by the assessment order, assessee preferred appeal before the Ld. CIT(A), who vide its order dismissed the appeal of the assessee. Now assessee is in appeal before this Tribunal. 7. Learned counsel

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

127 of the Act, after which the assessments were\nconcluded. There is no mention of this important fact of transfer of\ncases from ACIT-1(1) to ACIT-2(1) in the Affidavits. The officers bluntly\nmisrepresent that the case was discussed on real time basis with the\nACIT-2(1) only, when, in fact, the assessee attended and submitted

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 shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20.\nThe emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\n20\nUmesh Sadashiv Thakre

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

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind 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\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

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 shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20.\nThe emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

RAMKRUSHNA ZILBAJI THAKRE ,NAGPUR vs. INCOME TAX OFFICER , WRAD -4(4), NAGPUR

In the result, appeal of the assessee is allowed

reassessment of income under provisions . of Section 147· read with S.143(2) of Ramkrishna Zimbaji Thakre for A.Y.2010-11 and in the matter of addition to income on account of cash deposits in bank accounts under section 68 which are jointly held along with spouse of the assessee and in the matter of rejecting the explanation that said deposits are made

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

127 Taxman 523/256 ITR 360\n(Gujarat), wherein it is held as under:\n\"We have considered the rival submissions and have also gone through\nthe order passed by the Assessing Officer. the relevant portion of which\nwe have also extracted in para. 2 above. The Commissioner of Income-\ntax (Appeals) more or less confirmed the addition on the reasoning

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

127 of the Act, after which the assessments were\nconcluded. There is no mention of this important fact of transfer of\ncases from ACIT-1(1) to ACIT-2(1) in the Affidavits. The officers bluntly\nmisrepresent that the case was discussed on real time basis with the\nACIT-2(1) only, when, in fact, the assessee attended and submitted

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

127 of the Act, after which the assessments were\nconcluded. There is no mention of this important fact of transfer of\ncases from ACIT-1(1) to ACIT-2(1) in the Affidavits. The officers bluntly\nmisrepresent that the case was discussed on real time basis with the\nACIT-2(1) only, when, in fact, the assessee attended and submitted

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

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