ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

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

purchase of self occupied house property, copy of loan account statement and the certificate from the bank regarding the payment of interest and principal. Further, the Assessing Officer also held that the assessee cannot make a new claim in the return filed in response to notice u/s 153A of the Act. We find the Ld. CIT(A) although held that

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

purchase of property. Therefore, he submits that the orders of the lower authorities are very reasoned and speaking based on the proper appreciation of material on record requires no interference. 18. We heard the rival submissions and perused the material on record. Ground of appeal no.(a), (b) and (c) challenges the addition of unsecured loans of Rs.13

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF OF INCOME TAX , CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

bogus and non-genuine particularly when the appellant has provided all the basic evidences in support of genuineness of the transactions. 4. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax (Appeals) is not justified in confirming the addition of Rs.1,83,58,184/- on by invoking

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

bogus and non-genuine particularly when the appellant has provided all the basic evidences in support of genuineness of the transactions. 4. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax (Appeals) is not justified in confirming the addition of Rs.1,83,58,184/- on by invoking

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

bogus and non-genuine particularly when the appellant has provided all the basic evidences in support of genuineness of the transactions. 4. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax (Appeals) is not justified in confirming the addition of Rs.1,83,58,184/- on by invoking

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

bogus and non-genuine particularly when the appellant has provided all the basic evidences in support of genuineness of the transactions. 4. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax (Appeals) is not justified in confirming the addition of Rs.1,83,58,184/- on by invoking

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

house property We would also like to mention that assessee had completely changed his stand in respect of finance charges in this additional ground. One of the assessee's stands definitely have no legs to stand. Assessee's claim that the money was borrowed for acquiring property which is fetching rent needs proper verification and investigation

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section

SHRIKANT ANANTRAO ZORI,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1) AURANGABAD , AURANGABAD

In the result, the appeal of the assessee is partly allowed

house property\" of Rs.1,44,045/- and income from other\nsources of Rs.22,420/-. The assessee claimed deduction of Rs.2,05,753/-\nunder various sections of Chapter-VIA and also claimed tax relief of\nRs.6,57,914/- u/s 89(1) of the Act. During the course of assessment\nproceedings, the assessee submitted that the management of Pfizer\nHealthcare India Private

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

Housing Society, Kothrud, Pune\nas well at the office premise at 4-7, A J Crystal, Tilak Road, Pune, various\nincriminating documents were found and seized.\nShri Manoj Chhajed is found to be maintaining bank account with Axis\nBank bearing account no. 350010100056665. On examination of said bank\naccount, it is noticed that there are many credit entries from Kolkata

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

Housing Society, Kothrud, Pune\nas well at the office premise at 4-7, A J Crystal, Tilak Road, Pune, various\nincriminating documents were found and seized.\nShri Manoj Chhajed is found to be maintaining bank account with Axis\nBank bearing account no. 350010100056665. On examination of said bank\naccount, it is noticed that there are many credit entries from Kolkata

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section

RAJENDRA BABULAL MALU,HUF,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2,, ICHALKARANJI

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1867/Pun/2018 िनधा"रण वष" / Assessment Year : 2015-16 Archana Rajendra Malu, Vs. Ito, Ward-4, 237, Manish Trading Ichalkaranji. Company, Azad Road, Jaysingpur, Dist.- Kolhapur- 416101. Pan : Abepm4622K Appellant Respondent आयकर अपील सं. / Ita No.1868/Pun/2018 िनधा"रण वष" / Assessment Year : 2015-16 Rajendra Babulal Malu, Vs. Ito, Ward-2, Huf, Ichalkaranji. 237, Manish Trading Company, Azad Road, Jaysingpur, Dist.- Kolhapur- 416101. Pan : Aachr7709H Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani Date Of Hearing : 29.08.2023 Date Of Pronouncement : 04.09.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Two Different Assessees Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Kolhapur [‘The Cit(A)’] Dated 03.10.2018 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of Two Different Assessees, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.1867/Pun/2018 For The Assessment Year 2015-16 Are Stated Herein.

house property. The Return of Income for the assessment year 2015-16 was filed on 29.09.2015 disclosing total income of Rs.17,63,100/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-4, Ichalkaranji (‘the Assessing Officer’) vide order dated 15.12.2017 passed u/s 143(3) of the Income

ARCHANA RAJENDRA MALU,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 4,, ICHALKARANJI

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1867/Pun/2018 िनधा"रण वष" / Assessment Year : 2015-16 Archana Rajendra Malu, Vs. Ito, Ward-4, 237, Manish Trading Ichalkaranji. Company, Azad Road, Jaysingpur, Dist.- Kolhapur- 416101. Pan : Abepm4622K Appellant Respondent आयकर अपील सं. / Ita No.1868/Pun/2018 िनधा"रण वष" / Assessment Year : 2015-16 Rajendra Babulal Malu, Vs. Ito, Ward-2, Huf, Ichalkaranji. 237, Manish Trading Company, Azad Road, Jaysingpur, Dist.- Kolhapur- 416101. Pan : Aachr7709H Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani Date Of Hearing : 29.08.2023 Date Of Pronouncement : 04.09.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Two Different Assessees Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Kolhapur [‘The Cit(A)’] Dated 03.10.2018 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of Two Different Assessees, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.1867/Pun/2018 For The Assessment Year 2015-16 Are Stated Herein.

house property. The Return of Income for the assessment year 2015-16 was filed on 29.09.2015 disclosing total income of Rs.17,63,100/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-4, Ichalkaranji (‘the Assessing Officer’) vide order dated 15.12.2017 passed u/s 143(3) of the Income

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

house property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

house property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

house property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section