ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

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

253) while considering the question as to whether refund of sales tax on raw materials, machinery and finished goods, levied by the State Government be treated as capital or revenue in nature held as under: "Held, dismissing the appeal, that under the notification in question the payments were made to assist the new industries at the commencement of business

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

2) no valid assessment is framed. Reliance on: i) (2010) 321 ITR 362 (SC) ACIT & Anr. Vs. Hotel Blue Moon (P- 103 – 112) (105) ii) (2019) 108 taxmann.com 183 (SC) CIT vs. Laxman Das Khandelwal (P- 113 – 118) (114) iii) ITAT order in ITA No.1744/Mum/2016 in the case of Shri Sudhir Menon vide order dated 03/10/2018

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

2 days prior to the deadline\nthereby putting the approving authority under great pressure and not giving\nhim sufficient time to apply his mind; (ii) the final approval must be in\nwriting; (iii) The fact that approval has been obtained, should be mentioned\nin the body of the assessment order.”\n14. During the course of arguments, Id counsel

SHAIKH MAHMOOD SHAIKH CHANDA,ACHALPUR vs. ITO WARD-4, AMRAVATI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadaleshaikh Mahmood Shaikh Chanda, 4, Ward No.4, Achalpur, Pathrot -444808, ……………. Appellant Maharashtra. Pan – Alipc0613Q V/S Income Tax Officer, Ward–4, ……………. Respondent Aayakar Bhavan, Amravati-444601, Maharashtra. Assessee By: Shri.D.P. Lohiya.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

253 of the Income Tax Act, 1961 ("the Act") against the order under section 250 dated 24/06/2025 passed by the Learned Commissioner of Income Tax (Appeals) NFAC ("referred to as Learned CIT(A)") against the assessment order dated 27/12/2019 passed by the Learned AO National Faceless 2 Shaikh Mahmood Shaikh Chanda ITA no.541/NAG./2025 Assessment Centre, Delhi ("referred

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

68,859/. 2.3 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act. While dealing with assessee’s appeal the Ld. NFAC provided as much as six opportunities from January, 2021 to March, 2022, however, the assessee failed to effectively establish the reasonable cause beyond delayed filing of TAR to the satisfaction