PRAKASH DASHRATH BALWADKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

capital gains addition in these three assessees‟ hands after making section 142A reference to the DVO on 07.12.2016. We next

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, PUNE vs. VILAS DASHRATH BALWADKAR,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

capital gains addition in these three assessees‟ hands after making section 142A reference to the DVO on 07.12.2016. We next

SANDHYA SURESH DAHIVELKAR,PUNE vs. ITO, WARD 14(3), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.341/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sandhya Suresh Dahivelkar, Vs. Ito, Ward-14(3), Pune. Flat No.6/624, Clover Citadel Wanowrie, Pune- 411040. Pan : Asypd2124N Appellant Respondent Assessee By Shri Dattatraya Suresh Kusumkar : Revenue By : Shri Sourabh Nayak Date Of Hearing : 27.06.2024 Date Of Pronouncement : 10.07.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.02.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Present Appeal Is Filed Belatedly I.E. With The Delay Of 297 Days. The Appellant Furnished An Application/ Affidavit Praying For Condonation Of Delay In The Circumstances Mentioned Therein. We Are Of The Considered Opinion That The Reasons Mentioned By The Assessee Constitute Reasonable Cause For Not Filing The Appeal Within

section 142A of Income Tax Act.” 4. The facts, in brief, are that the assessee is an individual and senior citizen widow lady, filed her Return of Income on 27-06-2017 declaring total income at Rs.15,24,570. In this Return of Income, appellant has shown capital gain

PRIDE PURPLE PROPERTIES, PUNE,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE

The appeal is allowed FOR STATISTCIAL

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 480/Pun/2022 निर्धारण वर्ा / Assessment Year : 2013-14 Pride Purple Properties, Pride House, 5Th Fl.,S.No.108/7, Shivajinagar, Pune – 411 016 Pan: Aaifp0363B . . . . . . . अपऩलधथी / Appellant बनाम / V/S Dy. Commissioner Income Tax, Central Circle-1(1), Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Suhas Bora Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 12/04/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 12/04/2023 आदेश / Order Per G. D. Padmahshali, Am; As Against First Appellate Order Of Commissioner Of Income Tax(A)-11, [‘Cit(A)’] Dt. 25/01/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’], For Assessment Year [‘Ay’] 2013-14, The Assessee Filed The Present Appeal With The Following Grounds; “1. The Order Of The Ld Cit (A) -11, Pune In The Case Is Opposed To Establish Law & The Judicial Pronouncement.

Capital Gain’ representing 50% share of difference between fair market value of ₹3,42,80,400/- determined by valuation officer [‘DVO’] on a reference u/s 142A of the Act over sale consideration of ₹3,30,00,000/-. 2.2 The assessee agitated these additions before the Ld. FAA; however of no success the matter travelled to the Tribunal by the extant