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

In the result, assessee' appeal for A

36,726/-. GROUND NO. 1 and 2: That the AO erred in passing the assessment order u/s.143(3) r.w.s. 1534. The notice and proceedings u/s. 153A are bad in law and wrong on facts. That no incriminating document was found as a result of si arch and the notice u/s. 153A was objected in the computation of income furnished vide

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

68. In terms of the aforesaid reasons, we are of the opinion that this appeal requires to be dismissed as being devoid of merits.” iii) Similar position of law laid down by the Hon‟ble Karnataka HC in the case of Smt G Lakshmi Aruna (2023) 150 taxmann.com 107 (Karnataka HC) dt.31-3-23; against which, SLP of the revenue has been

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

68. In terms of the aforesaid reasons, we are of the opinion that this appeal requires to be dismissed as being devoid of merits.” iii) Similar position of law laid down by the Hon‟ble Karnataka HC in the case of Smt G Lakshmi Aruna (2023) 150 taxmann.com 107 (Karnataka HC) dt.31-3-23; against which, SLP of the revenue has been

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

68. In terms of the aforesaid reasons, we are of the opinion that this appeal requires to be dismissed as being devoid of merits.” iii) Similar position of law laid down by the Hon‟ble Karnataka HC in the case of Smt G Lakshmi Aruna (2023) 150 taxmann.com 107 (Karnataka HC) dt.31-3-23; against which, SLP of the revenue has been

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

68. In terms of the aforesaid reasons, we are of the opinion that this appeal requires to be dismissed as being devoid of merits.” iii) Similar position of law laid down by the Hon‟ble Karnataka HC in the case of Smt G Lakshmi Aruna (2023) 150 taxmann.com 107 (Karnataka HC) dt.31-3-23; against which, SLP of the revenue has been

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

68. In terms of the aforesaid reasons, we are of the opinion that this appeal requires to be dismissed as being devoid of merits.” iii) Similar position of law laid down by the Hon‟ble Karnataka HC in the case of Smt G Lakshmi Aruna (2023) 150 taxmann.com 107 (Karnataka HC) dt.31-3-23; against which, SLP of the revenue has been

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

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

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

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

36,726/-.\nGROUND NO. 1 and 2:\nThat the AO erred in passing the assessment order u/s.143(3) r.w.s. 153A.\nThe notice and proceedings u/s. 153A are bad in law and wrong on facts. That\nno incriminating document was found as a result of search and the notice u/s.\n153A was objected in the computation of income furnished vide letter

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

36,726/-.\nGROUND NO. 1 and 2:\nThat the AO erred in passing the assessment order u/s.143(3) r.w.s. 1534.\nThe notice and proceedings u/s. 153A are bad in law and wrong on facts. That\nno incriminating document was found as a result of si arch and the notice u/s.\n153A was objected in the computation of income furnished vide

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

36,726/-.\nGROUND NO. 1 and 2:\nThat the AO erred in passing the assessment order u/s.143(3) r.w.s. 1534.\nThe notice and proceedings u/s. 153A are bad in law and wrong on facts. That\nno incriminating document was found as a result of si arch and the notice u/s.\n153A was objected in the computation of income furnished vide

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

36,726/-.\nGROUND NO. 1 and 2:\nThat the AO erred in passing the assessment order u/s.143(3) r.w.s. 1534.\nThe notice and proceedings u/s. 153A are bad in law and wrong on facts. That\nno incriminating document was found as a result of si arch and the notice u/s.\n153A was objected in the computation of income furnished vide

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

In the result, assessee' appeal for A

36,726/-.\n\nGROUND NO. 1 and 2:\nThat the AO erred in passing the assessment order u/s.143(3) r.w.s. 1534.\nThe notice and proceedings u/s. 153A are bad in law and wrong on facts. That\nno incriminating document was found as a result of si arch and the notice u/s.\n153A was objected in the computation of income furnished

RAVINDRA KHANDELWAL,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE AKOLA , AKOLA

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

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

68 of the Act. 9. The next issue which arose out of ground no.4, relates to interest under section 36)\(1)(iii