EBR v. UOI

THUSE ELEKTRONICS PVT LTD,PUNE vs. DCIT, CIRCLE-7, PUNE, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2544 & 1890/PUN/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V DCIT, Circle-7, Plot No.33A, Sector -7, s Pune. PCNTDA, Bhosari, Pune – 411003, Maharashtra. PAN: AAACT6285F Appellant/ Assessee Respondent /Revenue Assessee by Shri Nikhil Pathak Revenue by Shri Sandeep Sathe – JCIT Date of hearing 08/12/2025 Date of pronouncement 30/01/2026 आदेश/ ORDER PER DR…

THUSE ELEKTRONICS PVT.LTD,PUNE vs. DCIT, CIRCLE-7, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2544 & 1890/PUN/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V DCIT, Circle-7, Plot No.33A, Sector -7, s Pune. PCNTDA, Bhosari, Pune – 411003, Maharashtra. PAN: AAACT6285F Appellant/ Assessee Respondent /Revenue Assessee by Shri Nikhil Pathak Revenue by Shri Sandeep Sathe – JCIT Date of hearing 08/12/2025 Date of pronouncement 30/01/2026 आदेश/ ORDER PER DR…

SANDEEP KRISHANCHAND GOYAL,PUNE vs. WARD 7(3), PUNE

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1863/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Sandeep Krishanchand Goyal, V Ward-7(3). S.No.48, Flat No.A-502, La S Tierra, Anand Park, Dhanori Road, Pune – 411015. Pan: Agepg0090J Appellant/ Assessee Respondent / Revenue Assessee By Ms.Khusbu Bogawat – Ar Revenue By Shri Ambarnath Khule – Jcit(Dr) Date Of Hearing 03/09/2025 Date Of Pronouncement 29/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2021-22 Dated 06.06.2025 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 05.07.2025. The Grounds Of Appeal Raised By The Assessee Are As Under :

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1863/PUN/2025 निर्धारण वषा / Assessment Year: 2021-22 Sandeep Krishanchand Goyal, V Ward-7(3). S.No.48, Flat No.A-502, La s Tierra, Anand Park, Dhanori Road, Pune – 411015. PAN: AGEPG0090J Appellant/ Assessee Respondent / Revenue Assessee by Ms.Khusbu Bogawat – AR Revenue by Shri Ambarnath Khule – JCIT(DR) Date of hearing 03/09/2025 Date of pronouncement 29/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPO…

FCL GAHU KAMGAR SAHKARI PAT SANSTHA MARYADIT,MANMAD vs. INCOME TAX OFFICER, WARD 1, MALEGAON, MALEGAON

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1067/Pun/2025 िनधा"रण वष" / Assessment Year: 2021-22 Fcl Gahu Komgar Sahakari V The Income Tax Officer, Pat Sanstha Maryadit, S Ward-1, Malegaon. New Hall, Food Corporation Of India, Tal Nangaon, Manmad. Maharashtra – 423104. Pan: Aaaaf1271D Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 02/06/2025 Date Of Pronouncement 04/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 Dated 25.02.2025 For The A.Y.2021-22. The Assessee Has Raised The Following Grounds Of Appeal :

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1067/PUN/2025 िनधा"रण वष" / Assessment Year: 2021-22 FCL Gahu Komgar Sahakari V The Income Tax Officer, Pat Sanstha Maryadit, s Ward-1, Malegaon. New Hall, Food Corporation of India, Tal Nangaon, Manmad. Maharashtra – 423104. PAN: AAAAF1271D Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Smt. Sonal L Sonkavde –Addl.CIT(DR) Date of hearing 02/06/2025 Date of pronouncement 04/06…

SHRIRAM GRAMIN SANSHODHAN VA VIKAS PRATISHTHAN,SOLAPUR vs. ITO, WARD-2(1), SOLAPUR, SOLAPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.864/Pun/2025 िनधा"रण वष" / Assessment Year: 2010-11 Shri Ram Gramin Sanshodhan V The Income Tax Officer, Va Vikas Pratishthan, S Ward-2(1), Solapur. A/P Wadala, Tal.North Solapur, District Solapur – 413222. Maharashtra. Pan: Aadts8337H Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 22/05/2025

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.864/PUN/2025 िनधा"रण वष" / Assessment Year: 2010-11 Shri Ram Gramin Sanshodhan V The Income Tax Officer, Va Vikas Pratishthan, s Ward-2(1), Solapur. A/p Wadala, Tal.North Solapur, District Solapur – 413222. Maharashtra. PAN: AADTS8337H Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Madhan Thirmanpallil – Addl.CIT(DR) Date of hearing 15/05/2025 Date of…

KAILAS GENBHAU KALEKAR,PUNE vs. DCIT CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2685/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Kailas Genbhau Kalekar, V The Dcit, (Prop. Bhairavnath Milk S Central Circle-2(3), Pune. Processors), At Post – Kadus Taluka – Khed, Dist-Pune – 412404. Pan: Ccmpk1533J Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas P Bora & Sampada Ingale – Ar’S Revenue By Shri Amil Khairnar –Cit(Dr) Date Of Hearing 25/03/2025 Date Of Pronouncement 30/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 28.11.2024 For Assessment Year 2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2685/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Kailas Genbhau Kalekar, V The DCIT, (Prop. Bhairavnath Milk s Central Circle-2(3), Pune. Processors), At Post – Kadus Taluka – KHED, Dist-Pune – 412404. PAN: CCMPK1533J Appellant/ Assessee Respondent / Revenue Assessee by Shri Suhas P Bora & Sampada Ingale – AR’s Revenue by Shri Amil Khairnar –CIT(DR) Date of hearing 25/03/2025 Date of pronouncement 30/04/2…

RAVIKIRAN GOPALRAO ALAVANDI,RATNAGIRI vs. INCOME-TAX OFFICER, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.666/Pun/2025 िनधा"रण वष" / Assessment Year: 2021-22 Ravikiran Gopalrao Alavandi, V The Income Tax Officer, A-2/21, Potnis Parisar, Off S Pune. Girija Shankar Vihar, Karve Nagar, Pune – 411052. Pan: Acupa7585L Appellant/ Assessee Respondent / Revenue

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.666/PUN/2025 िनधा"रण वष" / Assessment Year: 2021-22 Ravikiran Gopalrao Alavandi, V The Income Tax Officer, A-2/21, Potnis Parisar, Off s Pune. Girija Shankar Vihar, Karve Nagar, Pune – 411052. PAN: ACUPA7585L Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Shaha - AR Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 29/04/2025 Date of pronouncement 29/04/2025 आदेश/ ORDE…

DHONDIRAM TUKARAM BHONGE,KOLHAPUR vs. ITO, WARD-1, ICHALKARANJI, ICHALKARANJI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.848/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhondiram Tukaram Bhonge, V The Income Tax Officer, Sambhav Residency, Sangli s Ward-1, Ichalkaranji, Road, Ichalkaranji HO.O., Kolhapur. Hatkanangale, Kolhapur – 416115. Maharashtra. PAN: AYVPB8857F Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 24/04/2025 Date of pro…

DEEPALI DILIP DHUMALE,MAHARASHTRA vs. INCOME TAX OFFICER, KUDAL

In the result, the appeal is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.48/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deepali Dilip Dhumale, V The Income Tax Officer, 312 1, Sanchayani Bhavann S Kudal. Samor, Bazarpeth Kankavali, Sindhudurg – 416602. Maharashtra. Pan: Aeypd8193H Appellant/ Assessee Respondent / Revenue Assessee By Shri Bharat Raichandani –Ar(Virtual) Revenue By Shri P R Mane – Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Dated 25.10.2024 For Assessment Year 2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. That On The Facts & Circumstances Of The Case, The Learned

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.48/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deepali Dilip Dhumale, V The Income Tax Officer, 312 1, Sanchayani Bhavann s Kudal. Samor, Bazarpeth Kankavali, Sindhudurg – 416602. Maharashtra. PAN: AEYPD8193H Appellant/ Assessee Respondent / Revenue Assessee by Shri Bharat Raichandani –AR(Virtual) Revenue by Shri P R Mane – DR Date of hearing 24/04/2025 Date of pronouncement 25/04/2025 आदेश/ ORDER PER DR.…

ENAYAT EBADAT HUSSAIN,NASHIK vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.161/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Enayat Ebadat Hussain, V The Income Tax Officer, Plot No.34, Gut No.20, Near S Ward-1(1), Nashik. Noori Masjid, Chunchale Amdar Satpur Ambad Link Roadk, Nashik – 422010. Maharashtra. Pan: Acdph9890C Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare –Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Dated 29.11.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal :

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.161/PUN/2025 िनधा"रण वष" / Assessment Year: 2012-13 Enayat Ebadat Hussain, V The Income Tax Officer, Plot No.34, GUT No.20, Near s Ward-1(1), Nashik. Noori Masjid, Chunchale Amdar Satpur Ambad Link Roadk, Nashik – 422010. Maharashtra. PAN: ACDPH9890C Appellant/ Assessee Respondent / Revenue Assessee by Smt. Deepa Khare –AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 24/04/2025 Date of pronouncemen…

MUNICIPAL COUNCIL,,CHALISGAON vs. DCIT TDS NASHIK AND DCIT CPC TDS,, GHAZIABAD

In the result, the appeal filed by the assessee stands partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1279/PUN/2019 िनधा"रण वष" / Assessment Year: 2016-17 Municipal Council, Vs. DCIT TDS Nashik and Nagarpalika Building, DCIT CPC TDS, Hirapur Road, Ghaziabad. Chalisgaon- 424101. PAN : AAAJM1029N Appellant Respondent Assessee by : Shri Abhay Avchat Revenue by : Shri Arvind Desai Date of hearing : 31.05.2022 Date of pronouncement : 07.06.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the o…