HREYANSH VASUNDHARA FAMILY TRUST,PUNE vs. INCOME TAX OFFICER, WARD-7(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

section 2(290) denotes two separate levies and hence MMR does not automatically include higher rate of surcharge. 5. In not appreciating that the total income of the appellant of Rs.18,86,13,290/- includes income of Rs.18,52,68,427/-on which maximum surcharge is 15 per cent (viz. short-term capital gains u/s 111A, long-term capital gains

VAISHALI KESHAV KULKARNI,PUNE vs. ITO WARD 13(2), PUNE

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

Sections 234A, 234B and 234C of the Act.\n7.\nYour appellant craves leave to add, amend, modify alter and / or delete any of the above grounds of appeal on or before the date of hearing.\nDelay condonation :\n1.1 There is a delay of 16 days in filing appeal before this Tribunal. We have perused the submission and found that there

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -2, PUNE vs. SHRI PADEMAKAR GOPAL BHIDE, PUNE

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon. & Dcit, Circle-2, Vs Padmakar Gopal Bhide, 1St Floor, „A‟ Wing, Pmt Pune Building, Shankar Seth Road, Swargate, Pune. Pan: Abbpb 7155 P Appellant/Revenue Respondent /Assessee Assessee By : Shri C.H. Naniwadekar, Ca Revenue By : Shri M.G. Jasnani, Dr Date Of Hearing : 10/07/2023 Date Of Pronouncement : 11/07/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Revenue Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 09.03.2023 For A.Y.2014-15 As Per The Following Grounds Of Appeal:-

capital gain Audit Objection Accepted by earned during the year as per the Dept.] mentioned in para section 209(1)(a) of the Income 10 of CBDT circular Tax Act, 1961. No.03/2018 2 The appellant prays that the order of the ld.CIT(A) be held to be bad in law and be quashed Padmakar Gopal Bhide and that the order

KUBER VASANTRAO KENJALE,PUNE vs. ITO WARD 6(5), PUNE, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2015-16

capital gain of Rs.61,02,196/- the Assessing Officer made the addition of Rs.40,48,460/- to the total income of the assessee. 6. In appeal the Ld. CIT(A) / NFAC upheld the action of the Assessing Officer. 7. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal by raising

NANASAHEB BHAGAWAN SASAR,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

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

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

capital gains on sale of land is shown in the IT'R of assessee and his son Mr. Amit Sasar in ratio of 1:1 and paid the tax liability due thereon." 2.1 Thereafter, intimation order u/s 143(1) of the Act was issued by the Ld. Assessing Officer/Central Processing Centre [(“AO”)/(“CPC”)] on 27.02.2023 wherein the Ld. AO/CPC considered

DHANOTTAM VASANT LONKAR,PUNE vs. INCOME-TAX OFFICER, WARD 3(3), , PUNE

In the result, the appeal of the assessee is allowed

234C etc. Prays\nto cancel the same.\n7) Appellant prays to add, alter, amend, take additional grounds,\nsubmit additional evidence and / or during or pending proceeding.\nAdditional Ground\nIncome Tax Officer Ward-3(3), Pune has erred is passing Order u/s\n143(3) without having Pecuniary Jurisdiction.\nAppellant prays to declare the said Order as bad in law being without

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

section 10(46) of the Act whereby the entire income earned by the Appellant board was exempt 6 CO No.19/PUN/2025 and therefore, the impugned addition of Rs.5,91,66,438 made in the intimation order is invalid and bad in law and therefore, the same may please be quashed and set aside. 7. On the facts and in the circumstances

UDAY JAWAHAR KOTNIS,PUNE vs. INCOME TAX OFFICER, PUNE

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.01/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Uday Jawahar Kotnis, Vs. Ito, Ward-13(2), Pune. 601 A Building, Waterfront, Kalyani Nagar, Pune- 411001. Pan : Abtpk0141N Appellant Respondent Assessee By Shri V. L. Jain : Revenue By : Shri Sourabh Nayak Date Of Hearing : 29.05.2024 Date Of Pronouncement : 10.07.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.11.2023 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Ao Has Erred On Facts & In Law In Making An Addition Of Rs.1,75,00,000/- As Commission Under The Head Income From Other Sources. 2. The Appellant Craves Leave To Amend Or Alter Any Of The Grounds Of Appeal Or Add To The Same, If Deemed Necessary.

Capital Gains, Investment in immovable property & deduction against income from other sources.” 4. During the course of assessment proceedings, statutory notice was issued to the assessee & in reply assessee furnished necessary information & documents. After considering the reply of the assessee & in the absence of evidences in support of claim of deduction of Rs.1,75,00,000/- made by the assessee

SHARAD GRAMIN BIGARSHETI SAHAKARI PATSANSTHA LIMITED,NIRGUDSAR vs. INCOME TAX OFFICER, WARD 10(5). PUNE, AKURDI

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.433 & 434/Pun/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. Pan: Aabas8790H Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhiraj S Dandgaval – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 28.11.2024 For The Assessment Year 2017-18 & 2018-19 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This

234C is not justified. 5. The appellant craves to leave, add/amend, delete or withdraw any of the above grounds of appeal during the appellate proceedings in the interest of natural justice.” Findings & Analysis : 2. We have heard both the parties and perused the records. Assessee is a Co-operative Credit Society duly registered under Maharashtra State Co-operative Societies

SHARAD GRAMIN BIGARSHETI SAHAKARI PATSANSTHA LIMITED,NIRGUDSAR vs. INCOME TAX OFFICER, WARD 10(5). PUNE, AKURDI

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.433 & 434/Pun/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. Pan: Aabas8790H Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhiraj S Dandgaval – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 28.11.2024 For The Assessment Year 2017-18 & 2018-19 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This

234C is not justified. 5. The appellant craves to leave, add/amend, delete or withdraw any of the above grounds of appeal during the appellate proceedings in the interest of natural justice.” Findings & Analysis : 2. We have heard both the parties and perused the records. Assessee is a Co-operative Credit Society duly registered under Maharashtra State Co-operative Societies