M/S. VIKRAM DEVELOPERS & PROMOTERS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

condone the delay and proceed to adjudicate the appeals of the assessee in the following paragraphs. 4. The facts and grounds are common in both the appeals, therefore, both the appeals were heard together and are being disposed of by this composite order. Accordingly, the appeal-wise adjudication is taken up in the following paragraphs. ITA No.2795/PUN/2016

SMT. TARADEVI RATANLAL BAFNA,JALGAON vs. THE OF ASSISTANT COMMISSIONER INCOME-TAX, CENTRAL CIRCLE-2, NASHIK

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 296/Pun/2020 ननधधारण वषा / Assessment Year : 2015-16 Smt Taradevi R Bafna 91, Subhash Chow, Jalgaon. Pan : Aadpb9424E . . . . . . . अपऩलधथी / Appellant बनधम / V/S. Asstt. Commissioner Of Income Tax, Central Circle, Nasik . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sunil Ganoo Revenue By : Shri M. G. Jasnani सपनवधई की तधरऩख / Date Of Conclusive Hearing : 06/10/2022 घोषणध की तधरऩख / Date Of Pronouncement : 01/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Is Challenged Against The First Appellate Order Of Commissioner Of Income Tax (Appeals-12), Pune [For Short “Cit(A)”] Dt. 30/07/2018 For Assessment Year [For Short “Ay”] 2015-16 Passed U/S 250 Of The Income-Tax Act,1961 [For Short “The Act”] Which Emanated Out Of Order Of Penalty [For Short “Po”] Dt. 28/06/2017 Passed By The Acit, Central Circle-1(3), Nasik [For Short “Ao”] U/S 271Aab Of The Act.

153B of the Act, the assessee returned an income of ₹47,50,43,810/- by filing original return of income [for short “ITR”] incorporating an additional income ₹28,00,00,000/- declared during the survey action and ₹4,83,89,485/- during search action u/s 132 of the Act, which eventually trigged the penalty provision u/s 271AAB

M/S. NAMRATA CONSTRUCTION CO.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2674/Pun/2016 यििाारण वषा / Assessment Year : 2013-14

section 143(3) r.w.s. 153B(1)(b) of the Income-tax Act, 1961 (in short ‘the Act’). 2 M/s. Namrata Construction Co. 2. The present appeal has been filed after delay of 15 days and the assessee has filed petition for condonation

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted