SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

seizure operations were carried out on the premises of assessee on 23.09.2009. In response to notice issued under section 153A of the Act, the assessee filed return of income on 20.07.2010 declaring total income of Rs.1,57,43,879/-. The assessment was finalized under section 143(3) r.w.s. 153A(b) of the Act vide assessment order dated 27.12.2011 at Rs.12

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of 6 CO No.43/PUN/2025 provisions of section 115BBE of the Act was also challenged before the Ld. CIT(A) / NFAC. 8. Based on the arguments advanced by the assessee

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

seizure action u/s. 132 of the Act was conducted at the business and residential premises of different members/associate concerns of Tapadia Group of Aurangabad on 21/08/2018. During the course of search, statement of one of the Directors of the company namely; Jugalkishore Tapadia recorded u/s. 132 (4) of the Act and asked to explain about the on-money received

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

search and seizure action was carried out in Agrawal Group of cases on 17.12.2013 wherein the present assessee was also covered u/s 132 of the IT Act. Accordingly, assessment order u/s 143(3) r.w.s. 153A of the IT Act was passed on 09.03.2016 and Rs.Nil income was determined after set-off of loss of Rs.2,15,43,314/- as against

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

search and seizure action was carried out in Agrawal Group of cases on 17.12.2013 wherein the present assessee was also covered u/s 132 of the IT Act. Accordingly, assessment order u/s 143(3) r.w.s. 153A of the IT Act was passed on 09.03.2016 and Rs.Nil income was determined after set-off of loss of Rs.2,15,43,314/- as against

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

search and seizure action was carried out in Agrawal Group of cases on 17.12.2013 wherein the present assessee was also covered u/s 132 of the IT Act. Accordingly, assessment order u/s 143(3) r.w.s. 153A of the IT Act was passed on 09.03.2016 and Rs.Nil income was determined after set-off of loss of Rs.2,15,43,314/- as against

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1, PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

search and seizure action was carried out in Agrawal Group of cases on 17.12.2013 wherein the present assessee was also covered u/s 132 of the IT Act. Accordingly, assessment order u/s 143(3) r.w.s. 153A of the IT Act was passed on 09.03.2016 and Rs.Nil income was determined after set-off of loss of Rs.2,15,43,314/- as against

ASHWINIKUMAR RAMKUMAR PODDAR,PUNE vs. THE ACIT, CENTRAL CIRCLE-1(2), PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2757/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. Acit, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. Pan : Aarpp7606E Appellant Respondent आयकर अपील सं. / Ita No.2758/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. Acit, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. Pan : Ahspp3084G Appellant Respondent Assessee By : Shri Sarvesh Kandelwal Revenue By : Smt. Sonal L. Sonkavde Date Of Hearing : 02.02.2026 Date Of Pronouncement 10.04.2026 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Two Different Assessees Are Directed Against The Separate Orders Dated 28.10.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2021-22 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Two Different Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2757/Pun/2025 For Adjudication As The Lead Case.

search & seizure action u/s 132 of the IT Act was conducted on 25.08.2021 at the premises of the assessee. The case of the assessee was selected for complete scrutiny and statutory notices u/s 143(2) & 142(1) of the IT Act and show cause notice respectively were issued to the assessee. During the course of assessment proceedings, the Assessing Officer

ADITYA ARUNKUMAR PODDAR,PUNE vs. THE ACIT, CENTRAL CIRCLE-1(2), PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2757/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. Acit, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. Pan : Aarpp7606E Appellant Respondent आयकर अपील सं. / Ita No.2758/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. Acit, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. Pan : Ahspp3084G Appellant Respondent Assessee By : Shri Sarvesh Kandelwal Revenue By : Smt. Sonal L. Sonkavde Date Of Hearing : 02.02.2026 Date Of Pronouncement 10.04.2026 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Two Different Assessees Are Directed Against The Separate Orders Dated 28.10.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2021-22 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Two Different Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2757/Pun/2025 For Adjudication As The Lead Case.

search & seizure action u/s 132 of the IT Act was conducted on 25.08.2021 at the premises of the assessee. The case of the assessee was selected for complete scrutiny and statutory notices u/s 143(2) & 142(1) of the IT Act and show cause notice respectively were issued to the assessee. During the course of assessment proceedings, the Assessing Officer

PRATHMESH CONSTRUCTION,PUNE vs. DCIT CIRCLE - 2 PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

seizure action u/s 132 of the Act was conducted in the case of Shri Bajrang Kharmate along with his close relatives and their related business concerns on 08.03.2022. The brothers of Shri Bajrang Kharmate i.e. Shri Popat Kharmate and Shri Sahebrao Kharmate are the partners in the assessee’s firm. He referred to the statement recorded