Infracon Pvt. Ltd. v. PCIT

171 Taxmann.com 92High Court2025#4624 most cited

What is Infracon Pvt. Ltd. v. PCIT authority for?

The Income Tax Appellate Tribunal (ITAT) lacks jurisdiction to decide a ground of appeal that was not considered by the first appellate authority (CIT(A)). The ITAT cannot adjudicate an issue that has not passed through the first appeal stage.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Divine Infracon Pvt Ltd v PCIT · ITAT jurisdiction · second appeal · first appeal · CIT(A) order · adjudication of grounds · Section 250(6) · Section 251

Sections most often in play

Section 147Section 250Section 148Section 144BSection 69ASection 153CSection 143(3)Section 144

Issues it is cited on

section 151asection 253(1)first appealreasonable causesection 250(6)section 144bsection 251unexplained moneyreassessment proceedingssection 153csection 69aspeaking order

Judgments citing Infracon Pvt. Ltd. v. PCIT

Mumatajabi Yasin Sayyad, Beed vs. CIT(A), Aurangabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2699/PUN/2025[2015-16]Status: DisposedITAT Pune11 Feb 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2699 & 2698/Pun/2025 Assessment Year : 2015-16 Mumatajabi Yasin Sayyad, Vs. Income Tax Officer, Krantinagar, Patoda, Ward -1(5), Beed-414204 Aurangabad Maharashtra Pan : Codps6590A Appellant Respondent

For Appellant: Shri Shubham RathiFor Respondent: Shri Eknath Abhang
Section 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2699 and 2698/PUN/2025 Assessment Year : 2015-16 Mumatajabi Yasin Sayyad, Vs. Income Tax Officer, Krantinagar, Patoda, Ward -1(5), Beed-414204 Aurangabad Maharashtra PAN : CODPS6590A Appellant Respondent Assessee by : Shri Shubham Rathi (Through Virtual) Revenue by : Shri Eknath Abhang (Through Virtual) Date of hearing : 03.02.2026 Date of pronouncement : 11.02.2026 आदेश / ORDER These two appeals filed by the assessee pertain to the Assessment Year 2015-16 and are directed against the…

Mumatajabi Yasin Sayyad, Beed vs. CIT(A), Aurangabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2698/PUN/2025[2015-16]Status: DisposedITAT Pune11 Feb 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2699 & 2698/Pun/2025 Assessment Year : 2015-16 Mumatajabi Yasin Sayyad, Vs. Income Tax Officer, Krantinagar, Patoda, Ward -1(5), Beed-414204 Aurangabad Maharashtra Pan : Codps6590A Appellant Respondent

For Appellant: Shri Shubham RathiFor Respondent: Shri Eknath Abhang
Section 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2699 and 2698/PUN/2025 Assessment Year : 2015-16 Mumatajabi Yasin Sayyad, Vs. Income Tax Officer, Krantinagar, Patoda, Ward -1(5), Beed-414204 Aurangabad Maharashtra PAN : CODPS6590A Appellant Respondent Assessee by : Shri Shubham Rathi (Through Virtual) Revenue by : Shri Eknath Abhang (Through Virtual) Date of hearing : 03.02.2026 Date of pronouncement : 11.02.2026 आदेश / ORDER These two appeals filed by the assessee pertain to the Assessment Year 2015-16 and are directed against the…

Dyansawandhani Gramin Bigarshati Sahakari Patasanshata Maraydit, Shirwal, Khandala, Satara, Maharashtra vs. Assessing Officer Ward 4 Satara, Aaykar Bhawan, Manjunath Manor, Pawai Naka, Satara

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

ITA 2914/PUN/2025[2018-19]Status: DisposedITAT Pune20 Jan 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2914/Pun/2025 Assessment Year : 2018-19

For Respondent: Assessee by Shri Rajkumar Doshi
Section 143(3)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2914/PUN/2025 Assessment Year : 2018-19 Dyansawandhani Gramin Vs. Assessing Officer, Bigarshati Sahakari Ward-4, Satara Patasanshata Maryadit, Shirwal Khandala, Satara 412 801, Maharashtra PAN : AAAD9992P Appellant Respondent : Assessee by Shri Rajkumar Doshi Shri Shashank Ojha (virtual) Revenue by : Date of hearing : 14.01.2026 Date of pronouncement : 20.01.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is directed again…

Preeti Milan Sankhala, Pune vs. ITO Ward 14(3), Pune

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

ITA 939/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.939/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Manish Sinha
Section 131Section 133ASection 144BSection 147Section 148Section 151ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.939/PUN/2025 Assessment Year : 2017-18 Preeti Milan Sankhala, Vs. Income Tax Officer, Flat No.101, 10/25-b, Ward-14(3), Pune Green Leaf, Behind Trendz Furniture, Bibvewadi, Kondhwa Road, Pune 411040, Maharashtra PAN : BSMPS5331R Appellant Respondent Appellant by : Shri Suhas P. Bora Respondent by : Shri Manish Sinha : Date of hearing 23.12.2025 Date of pronouncement : 06.01.2026 आदेश / ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The capti…

Mr Shaikh Shakil Shaikh Ibrahim Bagwan, Jalgaon vs. ITO, Wrd-1(4), Jalgaon

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

ITA 2160/PUN/2025[2017-18]Status: DisposedITAT Pune17 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2160/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-18 Mr. Shaikh Shakil Shaikh Vs Ito, Ward-1(4), Ibrahim Bagwan, Jalgaon Prop. Of Javed Vegetable Company (Jvc), Barbhai Galli, Bodwad-425310, Dist-Jalgaon Maharashtra Pan-Attpb3077C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Harshit Bari, Addl. CIT
Section 133(6)Section 139Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2160/PUN/2025 धििाारण वर्ा / Assessment Year: 2017-18 Mr. Shaikh Shakil Shaikh Vs ITO, Ward-1(4), Ibrahim Bagwan, Jalgaon Prop. Of Javed Vegetable Company (JVC), Barbhai Galli, Bodwad-425310, Dist-Jalgaon Maharashtra PAN-ATTPB3077C Appellant Respondent Assessee by : None Revenue by : Shri Harshit Bari, Addl. CIT (through virtual) Date of hearing : 17.12.2025 Date of pronouncement : 23.12.2025 आदेश/ORDER…

Viki Vijay Balwadkar, Pune, Maharashtra vs. Income Tax Officer Ward 2(2), Pune, Maharashtra

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

ITA 2242/PUN/2025[2015-16]Status: DisposedITAT Pune09 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2242/Pun/2025 धििेंारण वर्ा /Assessment Year: 2015-16 Viki Vijay Balwadkar, Ito, Ward 2(2), Pune The Pearl, Sanjay Farm At Post Balewadi, Opposite Vs. Bharati Vidhypeeth, Haveli, Pune-411045 Maharashtra Pan-Asrpb2959G अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Manoj Tripathi-Addl. CIT
Section 147Section 148Section 151Section 250Section 56(2)

…आयकर अपीलीय अधिकरण ।येंयपीण प णी या न् " ीी " IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 2242/PUN/2025 धििेंारण वर्ा /Assessment Year: 2015-16 Viki Vijay Balwadkar, ITO, Ward 2(2), Pune The Pearl, Sanjay Farm At Post Balewadi, Opposite Vs. Bharati Vidhypeeth, Haveli, Pune-411045 Maharashtra PAN-ASRPB2959G अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee by: Shri Bhuvanesh Kankani Department by: Shri Manoj Tripathi-Addl. CIT (through virtual) Date of hearing: 09-12-2025 Date of Pronouncement:…

Javeed Khan Ahemad Khan, Yawal vs. Income Tax Officer Ward 2(1), Jalgaon

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2738/PUN/2024[2017-18]Status: DisposedITAT Pune08 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham N. Rathi (virtual)For Respondent: Shri Bharat Andhale, Addl.CIT
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2738/PUN/2024 (Assessment Year 2017-2018) Javeed Khan Ahemad ITO, Ward-2(1), Jalgaon Khan, Babuji Pura, Pinjar Wada, Yawal, vs. Maharashtra. PAN : DFDPK 2746 Q (Appellant) (Respondent) For Assessee : Shri Shubham N. Rathi (virtual) For Revenue : Shri Bharat Andhale, Addl.CIT (virtual) Date of Hearing : 03.12.2025 Date of Pronouncement : 08.12.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of National Fac…

Daulat Savala Narute, Pune vs. ITO Ward 5(20, Pune

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

ITA 520/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.520/Pun/2025 Assessment Year : 2015-16

For Respondent: Shri Udol Raj Singh
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.520/PUN/2025 Assessment Year : 2015-16 Daulat Savala Narute, Vs. Income Tax Officer, At Roti, Patas Baramat Road B.O., Ward-5(2), Pune Pune 412 219 Maharashtra PAN : AMMPN6366Q Appellant Respondent Appellant(s) by : Shri Sarang Gudhate Respondent by : Shri Udol Raj Singh Date of hearing : 10.11.2025 Date of pronouncement : 28.11.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertainin…

Bandekar Brothers Private Limited, Vasco Goa vs. Assistant Commissioner of Income Tax, National E Assessment Centre, New Delhi

The appeal is partly allowed for statistical purpose

ITA 199/PAN/2024[A Y 2018-19]Status: DisposedITAT Panaji26 Nov 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Deshpande [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 115JSection 143(3)Section 14ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No: 199/PAN/2024 Assessment Year : 2018-19 Bandekar Brothers Pvt. Ltd. PO Box No. 11, Suvarn Bandekar, Building, Swatantra Path, Vasco, Goa-403802 PAN : AAACB5502B . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, National e-Asstt. Centre, New Delhi . . . . . . . Respondent Appearances Assessee by: Mr Pramod Deshpande [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 24/11/2025 Date of Pronouncement : 26/11/…

Sampatrao Rajaram Mane, Sangola vs. ITO Ward 2, Pandharpur

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1735/PUN/2025[2015-16]Status: DisposedITAT Pune13 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1735 & 1734/Pun/2025 Assessment Year : 2015-16 Sampatrao Rajaram Mane, Vs. Income Tax Officer, Achakdani, Ward-2, Pandharpur Achakdani Sangole, Solapur – 413306 Maharashtra Pan : Anupm5837C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Vinod Pawar
Section 147Section 148Section 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1735 and 1734/PUN/2025 Assessment Year : 2015-16 Sampatrao Rajaram Mane, Vs. Income Tax Officer, Achakdani, Ward-2, Pandharpur Achakdani Sangole, Solapur – 413306 Maharashtra PAN : ANUPM5837C Appellant Respondent Assessee by : None Respondent by : Shri Vinod Pawar Date of hearing : 29.10.2025 Date of pronouncement : 13.11.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of assessee are directed ag…

Sampatrao Rajaram Mane, Sangola vs. ITO Ward 2, Pandharpur

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1734/PUN/2025[2015-16]Status: DisposedITAT Pune13 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1735 & 1734/Pun/2025 Assessment Year : 2015-16 Sampatrao Rajaram Mane, Vs. Income Tax Officer, Achakdani, Ward-2, Pandharpur Achakdani Sangole, Solapur – 413306 Maharashtra Pan : Anupm5837C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Vinod Pawar
Section 147Section 148Section 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1735 and 1734/PUN/2025 Assessment Year : 2015-16 Sampatrao Rajaram Mane, Vs. Income Tax Officer, Achakdani, Ward-2, Pandharpur Achakdani Sangole, Solapur – 413306 Maharashtra PAN : ANUPM5837C Appellant Respondent Assessee by : None Respondent by : Shri Vinod Pawar Date of hearing : 29.10.2025 Date of pronouncement : 13.11.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of assessee are directed ag…

Sunil Shrirang Pawar, Satara vs. ITO Ward 2 Satara, Satara

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1127/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1124 To 1127/Pun/2025 Assessment Years : 2014-15, 2015-16, 2016-17 & 2017-18

For Appellant: Shri Suhas S. KulkarniFor Respondent: Shri Pramod Shahakar
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1124 to 1127/PUN/2025 Assessment Years : 2014-15, 2015-16, 2016-17 and 2017-18 Sunil Shrirang Pawar, Vs. Income Tax Officer, 196, Karanje Peth, Ward-2, Satara Satara – 415 001, Satara, Maharashtra PAN : AFSPP9102K Appellant Respondent Appellant by : Shri Suhas S. Kulkarni Respondent by : Shri Pramod Shahakar Date of hearing : 03.11.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER PER BENCH : The captioned appeals at the instance of assesse…

Sunil Shrirang Pawar, Satara vs. ITO Ward 2 Satara, Satara

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1126/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1124 To 1127/Pun/2025 Assessment Years : 2014-15, 2015-16, 2016-17 & 2017-18

For Appellant: Shri Suhas S. KulkarniFor Respondent: Shri Pramod Shahakar
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1124 to 1127/PUN/2025 Assessment Years : 2014-15, 2015-16, 2016-17 and 2017-18 Sunil Shrirang Pawar, Vs. Income Tax Officer, 196, Karanje Peth, Ward-2, Satara Satara – 415 001, Satara, Maharashtra PAN : AFSPP9102K Appellant Respondent Appellant by : Shri Suhas S. Kulkarni Respondent by : Shri Pramod Shahakar Date of hearing : 03.11.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER PER BENCH : The captioned appeals at the instance of assesse…

Sunil Shrirang Pawar, Satara vs. ITO Ward 2 Satara, Satara

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1125/PUN/2025[2015-16]Status: DisposedITAT Pune10 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1124 To 1127/Pun/2025 Assessment Years : 2014-15, 2015-16, 2016-17 & 2017-18

For Appellant: Shri Suhas S. KulkarniFor Respondent: Shri Pramod Shahakar
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1124 to 1127/PUN/2025 Assessment Years : 2014-15, 2015-16, 2016-17 and 2017-18 Sunil Shrirang Pawar, Vs. Income Tax Officer, 196, Karanje Peth, Ward-2, Satara Satara – 415 001, Satara, Maharashtra PAN : AFSPP9102K Appellant Respondent Appellant by : Shri Suhas S. Kulkarni Respondent by : Shri Pramod Shahakar Date of hearing : 03.11.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER PER BENCH : The captioned appeals at the instance of assesse…

Sunil Shrirang Pawar, Satara vs. ITO Ward 2 Satara, Satara

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1124/PUN/2025[2014-15]Status: DisposedITAT Pune10 Nov 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1124 To 1127/Pun/2025 Assessment Years : 2014-15, 2015-16, 2016-17 & 2017-18

For Appellant: Shri Suhas S. KulkarniFor Respondent: Shri Pramod Shahakar
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1124 to 1127/PUN/2025 Assessment Years : 2014-15, 2015-16, 2016-17 and 2017-18 Sunil Shrirang Pawar, Vs. Income Tax Officer, 196, Karanje Peth, Ward-2, Satara Satara – 415 001, Satara, Maharashtra PAN : AFSPP9102K Appellant Respondent Appellant by : Shri Suhas S. Kulkarni Respondent by : Shri Pramod Shahakar Date of hearing : 03.11.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER PER BENCH : The captioned appeals at the instance of assesse…

Shobharam Tulshiram Prajapat, Jalgaon vs. ITO, Ward 1(3), Jalgaon

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

ITA 2128/PUN/2025[2015-16]Status: DisposedITAT Pune29 Oct 2025AY 2015-16

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawdiaFor Respondent: Shri Ajitesh Meena
Section 143(2)Section 144Section 147Section 148Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2128/PUN/2025 Assessment Year : 2015-16 Shobharam Tulshiram Prajapat, Vs. Income Tax Officer, Shop No.15, Market Yard, Ward-1(3), Jalgaon Ajintha Road, MIDC Area, Jalgaon 425 001 Maharashtra PAN : BDLPP8242E Appellant Respondent Appellant by : Shri Vinay Kawdia (through virtual) Respondent by : Shri Ajitesh Meena Date of hearing : 15.10.2025 Date of pronouncement : 29.10.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to Assessment Year 2015-16 is dire…

Machhindra Ishwarchand Sarode, Pune vs. Income Tax Officer, Ward Thirteen(Four), Pune

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

ITA 1746/PUN/2025[2018-19]Status: DisposedITAT Pune29 Oct 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri Ajitesh Meena
Section 147Section 148Section 250(6)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1746/PUN/2025 Assessment Year : 2018-19 Machhindra Ishwarchand Vs. Income Tax Officer, Sarode, Ward-13(4), Pune 01 Pune Nagar Road, Shirur S.O., Pune Saradwadi – 412 220 Maharashtra PAN : DGTPS0437R Appellant Respondent Appellant by : None Respondent by : Shri Ajitesh Meena Date of hearing : 14.10.2025 Date of pronouncement : 29.10.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to Assessment Year 2018-19 is directed against the order dated 16.05.2025…

Nikhil Rameshchand Ranka, Wardha vs. ACIT, Centrl Circle 1(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2468/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vardhaman L. JainFor Respondent: Shri Amit Bobde
Section 132Section 143(1)Section 143(3)Section 153CSection 153C(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2467 and 2468/PUN/2024 Assessment Years : 2017-18 and 2018-19 Nikhil Rameshchand Ranka, Vs. ACIT Ranka Nursing Home, Central Circle-1(1), Near Laxmi Talkies, Pune Hinganghat S.O. Wardha, Maharashtra – 442301 PAN : AENPR2981Q Appellant Respondent Appellant by : Shri Vardhaman L. Jain Respondent by : Shri Amit Bobde Date of hearing : 23.09.2025 Date of pronouncement : 10.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The caption…

Nikhil Rameshchand Ranka, Wardha vs. ACIT, Central Circle 1(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2467/PUN/2024[2017-2018]Status: DisposedITAT Pune10 Oct 2025AY 2017-2018

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vardhaman L. JainFor Respondent: Shri Amit Bobde
Section 132Section 143(1)Section 143(3)Section 153CSection 153C(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2467 and 2468/PUN/2024 Assessment Years : 2017-18 and 2018-19 Nikhil Rameshchand Ranka, Vs. ACIT Ranka Nursing Home, Central Circle-1(1), Near Laxmi Talkies, Pune Hinganghat S.O. Wardha, Maharashtra – 442301 PAN : AENPR2981Q Appellant Respondent Appellant by : Shri Vardhaman L. Jain Respondent by : Shri Amit Bobde Date of hearing : 23.09.2025 Date of pronouncement : 10.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The caption…

Pradeep Biharising Bundele, Jalna vs. ITO Ward-1, Jalna

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

ITA 754/PUN/2025[2012-2013]Status: DisposedITAT Pune12 Sept 2025AY 2012-2013

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Harshit Kabra (Virtual)For Respondent: Shri Shashank Ojha
Section 144Section 147Section 148Section 151Section 153CSection 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.754/PUN/2025 Assessment Year : 2012-13 Pradeep Biharising Bundele, Vs. ITO, Ward 1, Plot No.89, Jalna Near Ganapati Mandir, Agrasen Nagar, Jalna 431203, Maharashtra PAN: ASUPB2136J Appellant Respondent Appellant by : Shri Harshit Kabra (Virtual) Respondent by : Shri Shashank Ojha Date of hearing : 19.08.2025 Date of pronouncement : 12.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assesse…

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