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,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

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

DAYAL COTSPIN LIMITED,AKOLA vs. ACIT, AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is allowed

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

4, is reproduced hereunder for ready reference:- “Validity of notice issued u/s 148 of I.T. Act 1961. 7 Dayal Cotspin Ltd. A) In the case of assessee regular assessment was framed u/s 143(3) on 23/03/2015 accepting income as declared. Share capital contribution received was accepted after due verification. i) Notice u/s 142(1)Seeking details of share capital

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

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

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (o) CIT Vs. Anupkumar Bhatia

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia

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

249 TO 256 AND ITA 259 ATUL YAMSANWAR\nΤΟ 263/ΝAG/2022\n(PAN: ΑΑΕPY4543Q)\n31\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\n5\nITA/238 & 264/NAG/2022\n6\nΝ.Α.\nVISHWAS CHAKNALWAR\n(PAN: ABDPC0828J)\nM/S A V REALITIES\n(PAN: ABFFA9554M)\n2. With respect to the abovementioned cases, it is submitted that

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia

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

249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia