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

153D for the assessment year 2009-10 to 2011-12. Had there been application of mind, he would not have approved the draft assessment order for the assessment year 2009-10 to 2011-12 which is time barred as per Explanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the Addl.CIT has not cared that

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\n42\nUmesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21\nExplanation-1 to section

UMESH SADASHIV THAKRE ,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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\n42\nUmesh Sadashiv Thakre Α.Υ. 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21\nExplanation-1 to section

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

section 153D\nwas granted in a mechanical manner and without application of mind and\nhence, it is treated as invalid and bad in law and consequently vitiated the\nassessment orders for want of valid approval under section 153D. In view of\nthe above discussion, we hold that the impugned order passed under\nsection 153C r/w section

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\n35\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\nExplanation-1 to section

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\n43\nUmesh Sadashiv Thakre\nΑ.Υ. 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21\nExplanation-1 to section

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

YRCE EDUCATE PVT. LTD,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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

153D for the assessment year 2009-10 to 2011-12. Had there\nbeen application of mind, he would not have approved the draft assessment\norder for the assessment year 2009-10 to 2011-12 which is time barred as per\nExplanation-1 to section 153A by the Finance Act, 2017 (wef. 01/04/2017), the\nAddl.CIT has not cared that

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

sections": [ "153D", "139(4)", "132", "153A", "143(3)", "153C", "147", "148", "151", "142(2A)", "144A", "158BG", "131(1A)", "154", "153(1)", "68

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

sections": ["139(4)", "132", "153A", "143(3)", "153D", "153C", "147", "148", "151", "153A(1)", "153C", "68", "154", "131(1A)", "136", "193", "228", "196", "195", "142(2A)", "151(2)", "148", "147", "151", "151", "148", "151", "142(2A)", "153D

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

sections": [ "153D", "153A", "143(3)", "139(4)", "132", "153C", "147", "148", "151", "158BG", "11", "193", "228", "196", "195", "142(2A)", "154", "131(1A)", "119", "136", "68

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

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