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 proceeding for Asstt. Year 2018-19 has verified and accepted purchases from same party as genuine. (P – 148 to 154) (148, 152, 153) [Vol.- IV). C) Order u/s 148A(d) is passed on 31/03/2023 (P – 229 to 335) [Vol.- IV] and notice u/s 148 is issued on 31/03/2023. Facts as found on the basis of evidence on record

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

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann.com 100\n(Mumbai-Trib

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

In the result, assessee' appeal for A

234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

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

In the result, assessee' appeal for A

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100\n(Mumbai

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

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100\n(Mumbai

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

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100\n(Mumbai

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

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100\n(Mumbai

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

In the result, assessee' appeal for A

234 Taxmann 300 (Del.)\nIt has been held that if no incriminating material is found during the\ncourse of the search in respect of an issue, then no addition in respect\nof such an issue can be made in the assessment u/s 153A of the Act.\n(i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100\n(Mumbai