SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

Capital Gain to the total income of Rs. Nil returned by the assessee. 4. Aggrieved, the assessee filed an appeal before the Ld. CIT(A)/NFAC who dismissed the appeal of the assessee on the ground that the assessee has requested for withdrawal of the appeal by observing as under : “6. Decision:- During the course of appellate proceedings, the appellant

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

NINAD ARUN DIWAKAR,NASHIK vs. ITO, ACIT CIRCLE 1, NASHIK, NASHIK

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ninad Arun Diwakar, V The Income Tax Officer, Plot No.F-98, Midc, S Acti Circle-1, Nashik. Satpur Nashik – 422007. Pan: Ahepd7516M Appellant/ Assessee Respondent / Revenue Assessee By Ca Sarang Gudhate Revenue By Shri Ajay Kumar Keshari Date Of Hearing 15/09/2025 Date Of Pronouncement 17/09/2025 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 Passed Under Section 250 Of The Income Tax Act, 1961 Dated 24.03.2025 For The A.Y.2022-23 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

4) against the Long Term Capital Gain. ii) That Ld. Assessing officer erred in law and on facts by holding that the Appellant has failed to discharge the onus of proving the genuineness of the deposit of amount in Capital Gain deposit scheme on account of non-confirmation from the State Bank of India in response to notice issued under

JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

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

capital gain is not taxable. The Ld. AO observed that the contention of the assessee is devoid 4 ITA No.607/PUN/2024, AY 2014-15 of any merits and proceeded to make addition of Rs.2,59,24,250/- to the returned income of the assessee observing inter alia as under : “03.2.2 The assessee has stated that as per clause 2 & 3, assessee

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

250 of the Income Tax Act, 1961 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities, and fact and circumstances in the appellant case. 5 The order of penalty is bad in law for the reason that the notice for initiation of penalty as to whether it is concealment of income

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

SHRI TUSHAR JAGMOHAN KAMTHE,PUNE vs. ITO WARD 14(4), PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Viswanethra Raviand Dr. Dipak P. Ripote. आयकरअपीलसं. / Ita No.56/Pun/2020 िनधा"रणवष" / Assessment Year : 2013-14 Shri Tushar Jagmohan Kamthe, The Income Tax Officer, Shop No.6, Shiv Complex, V Ward-14(4), Pune. Kondhwa, Pune – 411048. S Pan: Amepk 2042 C Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 28/10/2022 Date Of Pronouncement 01/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-9, Pune Dated 15.10.2019For The A.Y. 2013-14Under Section 250 Of The Income Tax Act, 1961(In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case & In Law The Learned A.O. Erred In Not Treating The Land As Agriculture Land By Disregarding Appellant’S Contention & Thereby Further Erred In Denying Exemption Claimed U/S 54B For Sum Of Rs.55,46,892/-. Your Appellant Prays For Appropriate Relief.” 2. Brief Facts Of The Case Are That The Assessee Sold A Land Along His Family Members Admeasuring 80 H.75R Situated At Yewlewadi, Tal.

250 of the Income Tax Act, 1961(in short “the Act”). The Assessee has raised the following grounds of appeal: “1. On the facts and in circumstances of the case and in law the learned A.O. erred in not treating the land as agriculture land by disregarding appellant’s contention and thereby further erred in denying exemption claimed

SHIVAJI RAMDAS SAKHARE,PUNE vs. INCOME-TAX OFFICER, WARD - 2(4), PUNE

Appeal is dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1567/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 Shivaji Ramdas Sakhare, Survey No.87/1/1(P), Sakhare Wasti, Hinjewadi, Mulshi, Pune- 412 106. .......अपऩलधथी / Appellant Pan : Awnps8232K बनधम / V/S. ……प्रत्यथी / Respondent Ito, 2(4), Pune Assessee By : None Revenue By : Shri S. P. Walimbe

250 enables the Commissioner (Appeals) to accept the additional evidence in appropriate cases, which power has been preserved by sub rule (4) of rule 4-6A also. In the instant case, proof of construction expenditure is proved & genuineness of the expenditure incurred has also been established. Kindly also find enclosed a copy of the bank statement i.e. a) Saraswat

RAMDULAR JAMNAPRASAD SAHU,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-14, PUNE, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.869/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Ramdular Jamnaprasad Sahu, The Deputy 215, Hadapsar, Shimpi Ali V Commissioner Of Income Circle-14, Pune – 411028. S Tax, Circle-14, Pune. Maharashtra. Pan: Adips 7528 Q Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte - Ar Revenue By Shri M.G.Jasnani - Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 26/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Dated 08.06.2023Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16; Emanating From Order Of The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 Dated 18.10.2017. The Assessee Has Raised The Following Grounds Of Appeal : Ramdular Jamnaprasad Sahu [A]

250 of the Income Tax Act, 1961 for A.Y.2015-16; emanating from order of the Assessing Officer under section 143(3) of the Income Tax Act, 1961 dated 18.10.2017. The assessee has raised the following grounds of appeal : Ramdular Jamnaprasad Sahu [A] “1. On the facts and in the circumstances of the case and in law the lower Authorities have erred

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

gains of business or profession\"\n2. 20. The following conditions should concur in order that a particular item of expenditure may be deductible under this section:\n• The expenditure should have been incurred in the accounting year\n• It should not be in the nature of personal nature\n• It should have been laid out or expended wholly and exclusively

AMIT BHASKARRAO SANAP,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -3, , AURANGABAD

In the result, appeal of the Assessee is Dismissed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Amit Bhaskarrao Sanap, The Assistant A-2, N-4, Cidco, Aurangabad, Vs Commissioner Of Income Maharashtra – 431001. Tax, Circle-3, Aurangabad. Pan: Auips 4177 L Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe & Shri Arvind Desai – Dr Date Of Hearing 25/07/2022 Date Of Pronouncement 19/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad, Dated 13.11.2018 For The A.Y. 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner (A), Aurangabad Confirming The Addition Of Rs.1,93.17.241/- Made By The A.O. In Computing The Income U/S 56 Instead Of Exempt U S. 10(38) Of The Act Of The Appellant Is Contrary To Law & Facts Of The Case.

4. The assessee had purchased 25000 shares at Rs.10 per share of M/s Swift IT Infrastructure & Services Ltd in FY 2012-13. There after due to merger shares of Parag Shilp Investments Ltd were ITA No.78/PUN/2019 for A.Y. 2015-16 Amit Bhaskarrao Sanap Vs. ACIT, Circle-3, (A) allotted to share holders of Swift IT Infrastructure & Services Ltd . The Parag

ASSISTANT COMMISISONER OF INCOME-TAX vs. SHRI SATISH DAMJI CHAUHAN,,

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

section 2(14)(b)(ii) of IT Act, 1961. (3) On the facts and in the circumstances of the case, the CIT(appeals) has erred in deleting the addition on account of capital gain on sale of land as the total population of the area within the jurisdiction of Naya Raipur Development Authority was more than ten thousand. (4

ASSISTANT COMMISISONER OF INCOME-TAX vs. SHRI DHARAMSI HIRJI CHAUHAN,,

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

section 2(14)(b)(ii) of IT Act, 1961. (3) On the facts and in the circumstances of the case, the CIT(appeals) has erred in deleting the addition on account of capital gain on sale of land as the total population of the area within the jurisdiction of Naya Raipur Development Authority was more than ten thousand. (4