INCOME TAX OFFICER, WARD - 3(1), PUNE, PUNE vs. SACHIN GOVIND APTE, PUNE

Accordingly, Grounds of appeal raised by the Revenue are dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1720/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 The Income Tax Officer, V Sachin Govind Apte, Ward-3(1), Pune. S. 759-63, Prabhat Road, Erandwana, Pune – 411004. Pan: Aavpa9458P Appellant/ Revenue Respondent /Assessee Assessee By Ms.Vaishnavi Badwe Revenue By Shri Amit Bobde - Cit(Dr) Date Of Hearing 16/12/2025 Date Of Pronouncement 03/02/2026 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.2013-14 Dated 15.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 30.03.2016. The Revenue Has Raised The Following Grounds Of Appeal : “1. Whether On The Facts & Circumstances Of The Case & In Law The Hon'Ble Cit (A) Was Justified In Deleting The Addition Of Rs.78,72,000/- Made Under Head Stcg & Disallowance Of Deduction U/S 54F Of The It. Act, 1961? 2. Whether On The Facts & Circumstances Of The Case & In Law The Hon‟Ble Cti (A) Was Justified In Deleting The Addition Of Rs.1,20,00,000/- Made On Account Of Deemed Dividend U/S Section 2(22)(E) Of The I.T. Act, 1961?

Section 2(29A) of the Income Tax Act. Hence the sale of impugned plot gives rise to Long Term Capital Gain. The AO had disallowed Assessee’s Claim for 54F deduction only on the ground that it was not Long-Term Capital Gain. Since now we have held that sale of impugned plot give rise to Long Term Capital Gain

HAMAJA MOHAMMED MALPEKAR,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI WARD, RATNAGIRI

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

capital gains as claimed by the appellant. 2. On the facts and circumstances of the case and in law the Ld. CIT(A), NFAC, erred in confirming the addition made by the AO of Rs. 2,00,000/- u/s 68 10 ITA Nos.264 & 23/PUN/2024, AY 2016-17 being loan taken by the appellant from his son Mr. Hanif M. Malpekar

ASSISTANT COMMISSIONER OF INCOME TAX, CIRLE 1, KOLHAPUR, KOLHAPUR vs. HAMAJA MOHAMMED MALPEKAR, MAHARASHTRA

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

capital gains as claimed by the appellant. 2. On the facts and circumstances of the case and in law the Ld. CIT(A), NFAC, erred in confirming the addition made by the AO of Rs. 2,00,000/- u/s 68 10 ITA Nos.264 & 23/PUN/2024, AY 2016-17 being loan taken by the appellant from his son Mr. Hanif M. Malpekar

LAXMAN BHAU PAWALE,AT POST PIRANGUT MUKAIWADI PUNE vs. ITO WARD 2.4 RANGE CODE 53, PUNE SWARGET

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Laxman Bhau Pawale Ito, Ward 2.4, Range At Post Mukaiwadi Code 53, Pune Vs. Pirangut Taluka Mulshi, Pune – 412115 Pan: Bzlpp3421M (Appellant) (Respondent) Assessee By : Shri Dinesh Sudam Kudale Department By : Shri Rajesh Gawali, Addl.Cit Date Of Hearing : 10-12-2025 Date Of Pronouncement : 12-12-2025 O R D E R Per R.K. Panda, Vp:

gain. Since the assessee has not complied to the various statutory notices issued by the Assessing Officer, the Ld. CIT(A) / NFAC rejected the various evidences filed before him in shape of 4 additional evidence in absence of any application made under Rule 46A and thereby sustained the addition made by the Assessing Officer. It is the submission

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

DY. COMMISSIONER OF INCOME TAX CIRCLE-12, PUNE, PUNE vs. YANTRIK ENGINEERING PRIVATE LIMITED, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1283/Pun/2023 Assessment Year : 2020-21

capital gain. 4. On the facts and circumstances of the case, the Ld. CIT(appeals) has erred in deleting the addition of ₹16603014 on account of Contractual Receipts, stating 4 Yantrik Engineering Private Limited that the same have been reported as a part of Sale, without appreciating the fact that the nature of these contractual receipts along with supporting documentary

SUSHILA SUDHAKAR PINGALE,PEN vs. ITO, WARD 3, PANVEL, PANVEL

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.869/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Sushila Sudhakar Pingale, V The Income Tax Officer, Pezari, Poynad Alibag, S Ward-3, Panvel. Raigad – 402109. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 15/05/2025 Date Of Pronouncement 26/05/2025

section 250 of the Income Tax Act, 1961 dated 29.01.2025 for the A.Y.2013-14. The Assessee has raised the following grounds of appeal : “1. The Hon CIT(A) erred in declining the prayer of the appellant to admit additional evidences u/r 46A of IT Rules 1962 and refusing to admit the additional evidences furnished during appellate proceedings, ITA No.869/PUN/2025 [A] inspite

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

sections 30 to 36 1 **and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head-Profits and gains of business or profession. (Addition

INCOME TAX OFFICE WARD 3(3) PUNE, PUNE vs. RAMESH MAGARAMJI MULEVA, PUNE

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

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

capital gain‟ and (ii) Rs.1,86,00,000/- as unexplained investment u/s 69 of the Act, vide his order dated 10.03.2023 passed u/s 147 r.w.s. 144B of the Act. 3. Aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A)/NFAC challenging the above additions made by the Ld. AO. Before the Ld. CIT(A)/NFAC

RATNAGIRI.ITO1@INCOMETAX.GOV.IN, RATNAGIRI vs. MANGALA HARI INGALE, PUNE

In the result, appeal of the Revenue is Partly Allowed for Statistical Purpose

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1056/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 The Income Tax Officer-1, Mangala Hari Ingale, Ratnagiri. V G-1604, Empire Square, Near S Auto Cluster Chinchwad East, Pune City, Chinchwad East S.O., Pune – 411019. Pan: Aaipi0141G Appellant / Revenue Respondent / Assessee Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 01/04/2024 Date Of Pronouncement 02/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 14.08.2023. The Revenue For A.Y.2018-19 Has Raised The Following Grounds Of Appeal : “I. The Ld.Cit(Appeals) Erred In Accepting The Self-Serving Documents Not Corroborated By Evidence & Which Had Not Stood The Test Of Enquiries In Assessment Proceedings. Ii. The Ld.Cit(Appeals) Erred In Not Allowing The Ao To Examine The Additional Evidence Admitted By Him As Per The Provisions U/S Mangala Hari Ingale [R]

Capital Gain u/s 112 of the Act on sale of immovable property. v. On the facts and in the circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in deleting the addition of Rs.68,85,826/- made on account of unexplained investment in immovable property u/s 69 of the Act. vi. The appellant prays that

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

gains of business or profession". [Explanation.--For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

gains of business or profession". [Explanation.--For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

gains of business or profession". [Explanation.--For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

gains of business or profession". [Explanation.--For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

gains of business or profession". [Explanation.--For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect