TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

capital gain is ₹ 1,64,17,638/- and the same is required to be offered to tax in the year when consideration is received. Ld.AO further observed that out of 5 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) LTCG of ₹1,64,17,638, assessee has declared LTCG

RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

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

gain income declared by the assessee during the course of survey\nis concerned, we find the Assessing Officer levied the penalty on the ground that\nduring the course of survey it was noticed that the assessee has converted the land\nin question which was a capital asset into stock in trade in financial year 2010-11\nand never disclosed

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

C Bafna Jewellers,\n| | Nayantara, Subhash Chowk,\n| | Jalgaon – 425001\n| | PAN : AADPB9424E\n(Appellant) | | (Respondent)\n\nAssessee by : S/Shri Suchek Anchaliya and\nTushar Nagori\nDepartment by : Shri Amit Bobde, CIT\nDate of hearing : 12-08-2025\nDate of pronouncement : 27-10-2025\n\nORDER\n\nPER R.K. PANDA, VP:\n\nITA Nos.1555/PUN/2024 & Ors\nCO Nos.2 to 5/PUN/2025\n\nITA

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

C Bafna Jewellers, |\n| | | Nayantara, Subhash Chowk, |\n| | | Jalgaon – 425001 |\n| | | PAN : AADPB9424E |\n| | | (Respondent)\n\nAssessee by\nDepartment by\n: S/Shri Suchek Anchaliya and\nTushar Nagori\n: Shri Amit Bobde, CIT\nDate of hearing\n: 12-08-2025\nDate of pronouncement : 27-10-2025\n\nORDER\nPER R.K. PANDA, VP:\n\nITA Nos.1555/PUN/2024 & Ors\nCO Nos.2 to 5/PUN/2025

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

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

c] of the Income Tax Act 1961\nfor concealment of income is initiated separately.\nDisallowance of interest u/s 36 of the I.T. Act of Rs.15,11,87,548/-" 6.\nBefore the Ld. CIT(A) / NFAC the assessee apart from challenging the\naddition on merit challenged the validity of reopening of the assessment. The Ld.\nCIT(A) / NFAC in the detailed

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by such trust or institution in respect of the business which is incidental to the attainment of its objectives; or c) The trust or institution has applied any part of its income from the property held under a trust

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

C Bafna Jewellers,\n| | | Nayantara, Subhash Chowk,\n| | | Jalgaon – 425001\n| | | PAN : AADPB9424E\n| | | (Respondent)\n\nAssessee by\n: S/Shri Suchek Anchaliya and\nTushar Nagori\nDepartment by\n: Shri Amit Bobde, CIT\nDate of hearing\n: 12-08-2025\nDate of pronouncement\n: 27-10-2025\n\nORDER\n\nPER R.K. PANDA, VP:\n\nITA Nos.1555/PUN/2024 & 1560/PUN/2024 filed

QUBIX BUSINESS PARK PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

In the result, Ground No.2 of the assessee is allowed for statistical purpose

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

27,52,98,833 during the subject year, with respect to the profits and gains derived from business of developing a SEZ.” 5.4 During the Assessment Proceedings, the Assessing Officer in the Draft Assessment Order passed under section 144C(1) of the Act, dated 27.09.2023 in Para-7 held as under : “7. Considering the documents and submission made, the assessee

INCOME TAX OFFICER, PUNE vs. PRAKASH RAMKRISHNA POPHALE, PUNE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

section 54(1) of the Act, according to which the construction should be completed within three years from the date of transfer of original asset. He noted that in this case, the original asset was transferred on 26.07.2017 and therefore, the date of completion of the construction should be on or before 26.07.2019. Since the construction was not completed before

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

27\nEvery medical professional, whose\nname is entered into the REGISTER\ncan do medical practice anywhere in\nIndia\n247\nClause 1.2.3\nEach medical professional must\nparticipate in continuing medical\neducation programs for at least 30\nhours in every five years\nPaper-Book-III\nIndian Medical\nCouncil Act, 1956 or\nIndian Medical\nRegulations, 2002 /\n2016\n(Relevant section /\n(Page Number

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM.OF INCOME TAX, CIRCLE 8, PUNE, AKURDI PUNE

In the result, the cross appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1158/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Advik Hi Tech Pvt. Ltd., Vs. Dcit, Circle-8, Pune. Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent आयकर अपील सं. / Ita No.1330/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Dcit, Circle-8, Pune. Vs. Advik Hi Tech Pvt. Ltd., Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent Assessee By : Shri Sharad A. Shah & Shri Rohit S. Tapadiya Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: These Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 16.10.2023 Passed By Ld.Cit(A)/Nfac For The Assessment Year 2020-21 Respectively.

27,687/- and revenue expenditure of Rs.7,44,17,653/-) and debited the same in the profit & loss account and shown the eligible deduction u/s 35(2AB) at Rs.13,46,18,011/-. However, the report in Form 3CL was not received from DSIR (prescribed authority) till the completion of the assessment proceedings and in the absence of Form

MR POPATRAO DASHRATHRAO SURYAWANSHI,PUNE vs. INCOME TAX OFFICER, WARD-7(4), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mr. Popatrao Dashrathrao Suryawanshi Ito, Ward 7(4), Pune S.No.38, Tingre Nagar, Havaldar Mala, Vs. Vishrantwadi, Pune – 411015 Pan: Adhps2643F (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Manish Mehta, Addl.Cit Date Of Hearing : 19-01-2026 Date Of Pronouncement : 21-01-2026 O R D E R

c) Additional Cost to be borne 8,19,967 (d) Commission 4,20,000 (e) Total Cost without Indexation 3,61,24,422 Profit on sale of flats without indexation [(a) - (f)] 6,01,140 Note: Total FMV as on date of completion certificate @1100/sq.ft 13,95,37,818 25% of FMV 3,48,84,455 Total Sale Consideration

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHPAUR vs. RBL BANK LTD, KOLHAPUR

In the result, the appeal of the Revenue is dismissed

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

section 271(l)(c) of the Act requires the Ld. AO to record is satisfaction before imposition of penalty, the AO could not have imposed penalty merely because the assessee has not filed any response. The CIT(A) has held the order imposing penalty to be bad in law on this count too. The assessee submits that there

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

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

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

1. We enclose herewith confirmation of parties for the year under assessment. 2. We enclose herewith ledger account of agriculture income for your record and perusal. 3. The details of capital gain on sale of plots is already filed along with computation of income for the year under assessment in our earlier submission. We enclose herewith Purchase and sale deeds

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

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

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

1. We enclose herewith confirmation of parties for the year under assessment. 2. We enclose herewith ledger account of agriculture income for your record and perusal. 3. The details of capital gain on sale of plots is already filed along with computation of income for the year under assessment in our earlier submission. We enclose herewith Purchase and sale deeds

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

1. We enclose herewith confirmation of parties for the year under assessment. 2. We enclose herewith ledger account of agriculture income for your record and perusal. 3. The details of capital gain on sale of plots is already filed along with computation of income for the year under assessment in our earlier submission. We enclose herewith Purchase and sale deeds

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

1. We enclose herewith confirmation of parties for the year under assessment. 2. We enclose herewith ledger account of agriculture income for your record and perusal. 3. The details of capital gain on sale of plots is already filed along with computation of income for the year under assessment in our earlier submission. We enclose herewith Purchase and sale deeds

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

1. We enclose herewith confirmation of parties for the year under assessment. 2. We enclose herewith ledger account of agriculture income for your record and perusal. 3. The details of capital gain on sale of plots is already filed along with computation of income for the year under assessment in our earlier submission. We enclose herewith Purchase and sale deeds