Pr. CIT v. Kohinoor Projects (P.) Ltd.

DCIT, Central Circle-2(2), Pune vs. Kakade Infrastructure Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue 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.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

DCIT, Central Circle-2(2), Pune vs. Kakade Infrastructure Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue 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.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

Shree Garuda Plant Products Ltd, Nashik vs. Income-Tax Officer, Ward - 1 (2), Nashik

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.492/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional Midc Area, Ambad, Nashik. Pan: Aaacg 0563 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishint Gandhi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 14/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nashik For The Assessment Year 2015-16, Dated 19.02.2019, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 26.12.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1.In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) - 1, Nashik ["The Cit (A)" For Short] Erred In Confirming The Order Of The Learned Income Tax Officer - 1 (2), Nashik, ["The Ao" For Short] Which Was Passed In Violation Of Principles Of Natural Justice Without Affording A Proper Opportunity Of Being Heard To The Appellant. 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming The Action Of The Ao In Invoking Section 14A R.W.R. 8D Of The Act, Whereby A Disallowance Of Rs.12,81,831/- Was Made In The Hands Of The Appellant.

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.492/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional MIDC Area, Ambad, Nashik. PAN: AAACG 0563 H Appellant/ Assessee Respondent / Revenue Assessee by Shri Nishint Gandhi – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 14/10/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal file…