PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect

RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

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

section 271(1)(c) of\nthe Act is clearly attracted in this case.\n07. From the facts of the case it has been brought on record that the assessee has\nconverted the land inherited by the assessee form capital asset to stock in trade.\nThe reply given by the assessee in his statement is reproduced below:\n\"This land

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

TDS & Disallowance for such Default vii. Refund Claim viii. Business Loss ix. ICDS Compliance and Adjustment x. Disallowance u/s 40A(7) (Gratuity provision) xi. Expenses incurred for Earning Exempt Income xii. Excess Contribution to Provident Fund, Superannuation Fund or Gratuity Fund xiii. Capital Gains/Income on Sale of Property xiv. Business Expenses 3. The Assessing Officer completed the assessment

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

TDS. Thus, he submits that the appellant had discharged the onus lying upon it in terms of provisions of section 19 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 68 of the Act. In the circumstances, the AO was not justified in making the addition of unsecured loans. E. As regards, the addition made on account

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. SHRINIWAS ENGINEERING AUTO,, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2013-14 The Asstt. Cit Cir. 6, Pune. Appellant Vs. M/S. Shriniwas Engineering Auto C-10 Abhimanshree Society, Baner Road, Pune-411008 Pan : Aajcs 8944F Respondent Appellant By : Shri Hari Krishan Respondent By : Shri R.G. Gawli Date Of Hearing : 09-05-2022 Date Of Pronouncement : 11-05-2022 Order Per Partha Sarathi Chaudhury, Jm

TDS. 3. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A), who vide impugned order held that similar issue came up for consideration before him in the immediately preceding assessment year ie.. 2014- 15 and for the reasons mentioned in his order dated 3-7-2017 directed the A.O not to reduce

BHANDARI ASSOCIATES,PUNE vs. PR. COMMISSIONER OF INCOME TAX 2, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

150 (Chd.)(Mag.) c. Hariyana State Co-operative Supply & Marketing Federation Ltd. v. DCIT 90 ITD 551(Chd.) d. Ashok Kumar Parasramka v. ACIT 65 ITD 1(Cal.) e. Micromatic Grinding Technologies Ltd. Formerly known as (Parishudh Saadhan Yantra) v. Addl. CIT 172 Taxation 35 (Del-Trib) f. CIT v. Giridharilal 258 ITR 331 11. The Ld. Counsel

M/S JYOTI CERAMIC INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 604 To 609/Pun/2022 निर्धारण वर्ा / Assessment Year : 2014-15 To 2019-20 M/S Jyoti Ceramic Industries 1001, Sadguru Sharan, Plot No 150, 29Th Rd., Tps-Iii, Bandra(W), Mumbai-400050. Pan : Aaacj0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Tds-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 27/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Six Appeals Is Challenged Against Separate Orders Of National Faceless Appeal Centre [For Short “Nfac” Or Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”] Which Confirms The Orders Passed U/S 201(1A) Of The Act By Deputy Commissioner Of Income Tax, Tds Circle Nashik [For Short “Ao”], For Six Assessment Years [For Short “Ay”] 2014-15 To 2019-20. Itat-Pune Page 1 Of 6

150, 29th Rd., TPS-III, Bandra(W), Mumbai-400050. PAN : AAACJ0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax TDS-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date of conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date of Pronouncement : 27/12/2022 आदेश / ORDER Per G. D. Padmahshali, AM The present bunch

M/S JYOTI CERAMIC INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 604 To 609/Pun/2022 निर्धारण वर्ा / Assessment Year : 2014-15 To 2019-20 M/S Jyoti Ceramic Industries 1001, Sadguru Sharan, Plot No 150, 29Th Rd., Tps-Iii, Bandra(W), Mumbai-400050. Pan : Aaacj0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Tds-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 27/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Six Appeals Is Challenged Against Separate Orders Of National Faceless Appeal Centre [For Short “Nfac” Or Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”] Which Confirms The Orders Passed U/S 201(1A) Of The Act By Deputy Commissioner Of Income Tax, Tds Circle Nashik [For Short “Ao”], For Six Assessment Years [For Short “Ay”] 2014-15 To 2019-20. Itat-Pune Page 1 Of 6

150, 29th Rd., TPS-III, Bandra(W), Mumbai-400050. PAN : AAACJ0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax TDS-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date of conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date of Pronouncement : 27/12/2022 आदेश / ORDER Per G. D. Padmahshali, AM The present bunch

M/S JYOTI CERAMIC INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 604 To 609/Pun/2022 निर्धारण वर्ा / Assessment Year : 2014-15 To 2019-20 M/S Jyoti Ceramic Industries 1001, Sadguru Sharan, Plot No 150, 29Th Rd., Tps-Iii, Bandra(W), Mumbai-400050. Pan : Aaacj0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Tds-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 27/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Six Appeals Is Challenged Against Separate Orders Of National Faceless Appeal Centre [For Short “Nfac” Or Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”] Which Confirms The Orders Passed U/S 201(1A) Of The Act By Deputy Commissioner Of Income Tax, Tds Circle Nashik [For Short “Ao”], For Six Assessment Years [For Short “Ay”] 2014-15 To 2019-20. Itat-Pune Page 1 Of 6

150, 29th Rd., TPS-III, Bandra(W), Mumbai-400050. PAN : AAACJ0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax TDS-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date of conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date of Pronouncement : 27/12/2022 आदेश / ORDER Per G. D. Padmahshali, AM The present bunch

M/S JYOTI CERAMIC INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE, NASHIK, NASHIK

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 604 To 609/Pun/2022 निर्धारण वर्ा / Assessment Year : 2014-15 To 2019-20 M/S Jyoti Ceramic Industries 1001, Sadguru Sharan, Plot No 150, 29Th Rd., Tps-Iii, Bandra(W), Mumbai-400050. Pan : Aaacj0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Tds-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 27/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Six Appeals Is Challenged Against Separate Orders Of National Faceless Appeal Centre [For Short “Nfac” Or Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”] Which Confirms The Orders Passed U/S 201(1A) Of The Act By Deputy Commissioner Of Income Tax, Tds Circle Nashik [For Short “Ao”], For Six Assessment Years [For Short “Ay”] 2014-15 To 2019-20. Itat-Pune Page 1 Of 6

150, 29th Rd., TPS-III, Bandra(W), Mumbai-400050. PAN : AAACJ0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax TDS-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date of conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date of Pronouncement : 27/12/2022 आदेश / ORDER Per G. D. Padmahshali, AM The present bunch

M/S JYOTI CERAMIC INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE, NASHIK, KENDRIYA RAJASWA BHAWAN, GADKARI CHOWK, NASHIK, NASHIK

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 604 To 609/Pun/2022 निर्धारण वर्ा / Assessment Year : 2014-15 To 2019-20 M/S Jyoti Ceramic Industries 1001, Sadguru Sharan, Plot No 150, 29Th Rd., Tps-Iii, Bandra(W), Mumbai-400050. Pan : Aaacj0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax Tds-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date Of Conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 27/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Six Appeals Is Challenged Against Separate Orders Of National Faceless Appeal Centre [For Short “Nfac” Or Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”] Which Confirms The Orders Passed U/S 201(1A) Of The Act By Deputy Commissioner Of Income Tax, Tds Circle Nashik [For Short “Ao”], For Six Assessment Years [For Short “Ay”] 2014-15 To 2019-20. Itat-Pune Page 1 Of 6

150, 29th Rd., TPS-III, Bandra(W), Mumbai-400050. PAN : AAACJ0247P . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax TDS-Circle, Nashik. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Suhash Kulkarni सपिवधई की तधरऩख / Date of conclusive Hearing : 27/12/2022 घोर्णध की तधरऩख / Date of Pronouncement : 27/12/2022 आदेश / ORDER Per G. D. Padmahshali, AM The present bunch

UPPAL SHAH PROP-J K SUGARS,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

In the result, the cross appeal of the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

section 68 of the Act. The Assessing Officer also brought to tax unpaid sundry creditors u/s 41(1) in respect of M/s Arpit Enterprises of Rs.16,14,500/- and in respect of M/s. V.S.N. Trading Co. of Rs.12,35,500/-. The factual background of the above additions is as under : During the previous year relevant to the assessment year under