DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. SURYACHANDRA LALMANI DUBEY, AURANGABAD

In the result, appeal of the Revenue is allowed

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

bogus purchases to the tune of Rs.36,56,250/- and suppressed the gross profit for the year under consideration………………… Therefore, 1 have reasons to believe that for A.Y. 2014-15, income to the tune of Rs.36,56,250/-has escaped assessment within the meaning of Section 147” 5.3 Thus, it can be observed from the above part of the paragraphs

ACIT, CIRCLE-1, NASHIK, NASHIK vs. TAPARIA TOOLS LIMITED, NASHIK

In the result, both the appeal of the Revenue as well as Cross Objection of the assessee are allowed for statistical purposes as per the terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2025 Assessment Year : 2017-18

250 square feet) of turnover Rs.85,25,52,144/-. (2) The leave and license agreement is very recent, so it is not established if the warehouses were rented by M/s Sharp king in FY 2016-17, as no documentary proof regarding the same has been furnished. (3) With respect to the address mentioned on all the ledger and invoices

ACIT CIRCLE-12, PUNE, PUNE vs. DHIRAJ BHAUSAHEB NIKAM, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15 Acit, Circle – 12, Pune Dhiraj Bhausaheb Nikam Vs. 515/516, Purva Plaza, Sadashiv Peth, Pune – 411030 Pan: Aahpn5137C (Appellant) (Respondent) Assessee By : None Department By : Shri Deepak Kumar Kedia, Jcit (Through Virtual) Date Of Hearing : 10-02-2026 Date Of Pronouncement : 11-02-2026 O R D E R Per R.K. Panda, Vp:

section 2(47) of IT Act, 1961. In absence of any satisfactory details, the Assessing Officer was of the opinion that the entire transaction appears to be sham. 5. The Assessing Officer analyzed the share price of M/s Anukaran Commercial Enterprises Ltd and M/s. Shree Ganesh Spinners Ltd on different dates for comparison and observed that there are huge changes

MANJU MADHUSUDAN DHOOT L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

250 (Bom.) has held that in the matter of condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless

MANJU MADHUSUDAN DHOOT, L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO, WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

250 (Bom.) has held that in the matter of condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless

M/S. GORDHANSINGH S RAJPUROHIT,NAVI MUMBAI vs. THE INCOME TAX OFFICER, WARD-5, PANVEL

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

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

bogus purchases. This is a case, where at the most, the purchase amount would have been inflated. Moreover the impugned addition of Rs.3,08,99,339/- would result in net profit of 68% which is not possible in any trading business. Therefore, following the principle laid down in the decision of Hon'ble Gujarat High Court, in the case

ASSISTANT COMMISSIONER OF INCOME TAX, PANVE vs. RAJENDRA MADHUKAR JOSHI, KAMOTHE

In the result, appeal of the Revenue is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

4,00,000 Bank This amount was transferred from the bank account of The Mahanagar Co-op Bank Ltd bearing account SB/5378. Numbering SB/5378. On 22.02.2018, the bank balance was Rs.4,03,497.16/- out of which she had transferred Rs.4,00,000/- to the appellant on 05.03.2018. Thus, the source is out of existing bank balance

SHREEM ELECTRIC LIMITED,KOLHAPUR vs. ACIT CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.898/Pun/2024 िनधा"रण वष" / Assessment Year:2017-18 Shreem Electric Limited, V The Assistant Plot No.43 To 46, S Commissioner Of Income L.K.Akiwate Industrial Tax, Estate, Jaysingpur, Shirol, Central Circle, Kolhapur. Kolhapur – 416144. Pan: Aaccs4893C Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Sourabh Nayak -Addl.Cit(Dr) Date Of Hearing 31/07/2024 Date Of Pronouncement 31/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11Passed Under Section 250 Of The Income Tax Act, Dated 31.01.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Confirming Penalty Under Section 270A Of Rs.3,01,124/-. Shreem Electric Limited, Kolhapur[A] 2. The Learned Cit(A) Failed To Appreciate That, Since The Addition Is Made On Adhoc Basis, No Penalty Can Be Levied. 3. The Penalty Levied May Please Be Delete. 4. The Appellant Craves Leave To Add, Alter, Amend Or Delete Any Of The Above Grounds Of Appeal.” 2. There Is A Delay Of Two Months Of Filing Appeal Before This Tribunal. Considering The Reasons Mentioned In The Affidavit, We Are Convinced With The Reasons For Delay & In The Larger Interest Of Justice, We Condone The Delay.

250 of the Income tax Act, dated 31.01.2024 for the A.Y.2017-18. The assessee has raised the following grounds of appeal : “1. The Learned CIT(A) erred in confirming penalty under section 270A of Rs.3,01,124/-. Shreem Electric Limited, Kolhapur[A] 2. The learned CIT(A) failed to appreciate that, since the addition is made on adhoc basis, no penalty

ITO, NASHIK vs. ANKIT NARESH TULSIAN, NASHIK

In the result, appeal of the Revenue is dismissed

250 of the Income Tax Act,\n1961 (“Act”) which is arising out of assessment order passed\nu/s.144 r.w.s.147 of the Act, dated 28/09/2021 for the\n Assessment Year (AY) 2014-15.\n2.\nRevenue has raised the following grounds of appeal:-\n“1. Whether on the facts and circumstances of the case and in\nlaw, the Ld. CIT(A)/NFAC

INCOME TAX OFFICER, WARD-11(1), PUNE, PUNE vs. SACHIN MOTILAL MUTHA, PUNE

Appeal is dismissed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2211/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Vs Sachin Motilal Mutha, Officer, H-4, Kalyan Co. Op. Hsg. Sco., Ward-11(1), Pune. Shankarsheth Road, Mahatma Phule Peth, Pune – 411004. Pan: Ahdpm2649F Appellant/ Revenue Respondent /Assessee Assessee By Shri Sachin Motilal Mutha (Assessee) Revenue By Shri Harish Bist – Addl.Cit(Through Virtual Hearing) Date Of Hearing 01/12/2025 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 21.07.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144Bof The Act, Dated 25.03.2023. The Revenue Has Raised The Following Grounds Of Appeal :

250 of the Income Tax Act, 1961 for the A.Y.2018-19 dated 21.07.2025 emanating from the Assessment Order passed under section 147 r.w.s 144Bof the Act, dated 25.03.2023. The Revenue has raised the following grounds of appeal : ITA No.2211/PUN/2025 [D] “(i) Whether on the fact and circumstances of the case, the Ld. CIT(A) is right in holding that the assessee

KAY POWER AND PAPER LIMITED,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA

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

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

purchased and sold scripts at a price which are very less as compared to the market price on that particular day. During the FY 2014-15, M/s Kay Power and Paper Ltd. has made the transactions and booked the profit of Rs. 2,67,66,250/-. During the F.Y 2014-15, M/s Kay Power and Paper Ltd has made such

KAY POWER AND PAPER LIMITED,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA

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

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

purchased and sold scripts at a price which are very less as compared to the market price on that particular day. During the FY 2014-15, M/s Kay Power and Paper Ltd. has made the transactions and booked the profit of Rs. 2,67,66,250/-. During the F.Y 2014-15, M/s Kay Power and Paper Ltd has made such

R. K. WINES,PEN vs. ITO, WARD 4, PANVEL, PANVEL

In the result, appeal of the assessee is partly allowed

250 of the Act, dated19.12.2024 for the A.Y.2022-23. The\nAssessee has raised the following grounds of appeal :\n“1. The Hon CIT (A) erred in upholding the action of the Id AO in\nrejecting the books of accounts by resorting to the provisions of section\n145(3) of the LT Act, 1961, not appreciating that the books of accounts\nand

VIDYARTHI VIKAS PRATISHTHAN JALGAON,JALGAON vs. INCOME TAX DEPARTMENT (NFAC), DELHI

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1194/Pun/2023 िनधा"रणवष" / Assessment Year : 2020-21 Vidyarthi Vikas Pratishthan Assessment Unit, Income Jalgaon, V Tax Department(Nfac) Gat No.148, Yashwant Nagar, S Ramanand Nagar, Maharashtra – 425001. Pan: Aaatv6624R Appellant/ Assessee Respondent /Revenue Assessee By Shri Hari Krishnan – Ar Revenue By Shri Sourabh Nayak – Jcit-Dr Date Of Hearing 01/02/2024 Date Of Pronouncement 02/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Passed On 20.09.2023 Emanating From Order Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 20.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Has Erred In Dismissing The Grounds Of Appeal Filed Before Him By The Assessee & In Vidyarthi Vikas Pratishthan Jalgaon[A]

250/- Municiple Tax Rs.36,241/- Postage and Telegram Rs.170/- Printing and Stationery Rs.84,937/- Remuneration to Doctors and Nurses Rs.32,97,914/- Remuneration to Pharmacists and Other Staff Rs.11,87,548/- Shop Rent Rs.6,34,667/- Student Bhojan Expenses Rs.1,54,854/- Telephone Expenses Rs.22,461/- Xerox Expenses Rs.2,062/- 3 Vidyarthi Vikas Pratishthan Jalgaon[A] Cost of Medicine Sold

HARSHAD HIMMATLAL RUPANI,PUNE vs. ITO WARD 5(2), PUNE

In the result the ground number 3 is allowed for Statistical

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.920/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, S Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. Pan: Adopr6163Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Mahavir Jain Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 26.08.2024 Emanating From The Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961, Dated 22.11.2016. The Assessee Has Raised The Following Grounds Of Appeal :

250 of the Income Tax Act, 1961 for A.Y.2014-15 dated 26.08.2024 emanating from the assessment order passed under section 143(3) of the Income Tax Act, 1961, dated 22.11.2016. The Assessee has raised the following grounds of appeal : ITA No.920/PUN/2025 [A] “1] The learned CIT(A) has erred in confirming the additions aggregating Rs.12,62,833/- in respect of amount

VILSON ROOFING PRODUCTS PRIVATE LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR

The appeal of the assessee is DISMISSED

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 956/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 Vilson Roofing Products Pvt. Ltd., 1St Lane, Opp. Prataprao Jagdale Hall, Rajarampuri, Kolhapur, Pin – 416 008 . . . . . . . अपऩलधथी / Appellant Pan: Aaccv0661M

250 of the Income-tax Act, 1961 [for short ‘the Act’] which emanated out of order of assessment dt. 30/12/2016 passed by Asstt. Commissioner of Income Tax (Central) Circle, Kolhapur [in short ‘AO’] u/s 147 r.w.s. 143(3) of the Act. ITAT-Pune Page 1 of 14 Vilson Roofing Products Pvt. Ltd., ITA No.956/PUN/2023 A.Y. 2009-10 2. Briefly stated

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

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

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

250 asking Copy of ITRS, PAN No. of parties, Copy of ledger A/c and written documentary proof of such purchased order or any other documents related to contract for purchase entered between you and the vendors. But appellant was failed to provide the comprehensive documents of proof documents to prove his claim. In the submission made the appellant

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

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

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

250 asking Copy of ITRS, PAN No. of parties, Copy of ledger A/c and written documentary proof of such purchased order or any other documents related to contract for purchase entered between you and the vendors. But appellant was failed to provide the comprehensive documents of proof documents to prove his claim. In the submission made the appellant