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INCOME TAX APPELLATE TRIBUNAL (NAGPUR BENCH)
Pawan Singh, Judicial Member, Khettra Mohan Roy, Accountant Member
Nirmal Ujjwal Credit Co-op Society – Appellant
Versus
Principal Commissioner of Income Tax-1/3, Nagpur – Respondent
| Table of Content |
|---|
| 1. challenges to pcit's section 263 revision orders (Para 1 , 2 , 3 , 4) |
| 2. arguments on delay condonation and ao's assessment adequacy (Para 5 , 6 , 7 , 8) |
| 3. ao applied mind; section 263 jurisdiction not satisfied (Para 9 , 10 , 11) |
| 4. appeals for ay 2015-16 allowed (Para 12 , 13 , 14) |
| 5. ay 2016-17: grounds and delay in section 263 appeal (Para 15 , 16 , 17 , 18) |
| 6. section 263 revision barred by limitation from original assessment (Para 19 , 20 , 21) |
| 7. ay 2016-17 appeal allowed (Para 22 , 23) |
| 8. ay 2017-18: revision beyond limitation; appeal allowed (Para 24 , 25 , 26 , 27) |
Order under section 254(1) of Income Tax Act
PER PAWAN SINGH, JUDICIAL MEMBER:
1. This group of four appeals by assessee are directed against the separate orders of learned Principal Commissioner-1, Nagpur (PCIT) or learned Commissioner (Appeals) in short “ld CIT(A)” for assessment year 2015- 16, 2016-17 and 2017- 18. In ITA No. 142/Nag/2025, the assessee has challenged the validity of order of learned PCIT passed under section 263 dated 06.03.2020 for AY 2015-16. In ITA No. 143/Nag/2025 the assessee has challenged the validity of order of learned PCIT passed under section 263 dated 28.03.2024 for AY
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