PARAG MILK FOODS PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1), , PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

PARAG MILK FOODS PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1), , PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4, , PUNE vs. PARAG MILK FOODS PRIVATE LIMITED,, PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE vs. PARAG MILK FOODS PVT.LTD,, PUNE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury, Hon.

delay in assessee‟s appeals is condoned and the matter is heard on merits. ITA No. 756 & 757/PUN/2019 (Assessee) 3. That, on perusal of the grounds of appeals, the first issue emerges from ground No.1 is with regard to disallowance u/sec. 14A r.w.r.8D(2)(iii). The other issue is with regard to direction of the ld.CIT

SHUBHAMANGAL SADI DEPO,HINGOLI vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT UNIT

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

Bench: Dr.Manish Borad

condone the delay of 162 days and proceed for adjudication of appeal. 6. Facts in brief are that the assessee are that the assessee is a partnership firm engaged in the business of Retail and Wholesale Cloth trading. It filed the return of income for A.Y. 2017-18 on 13.10.2017 declaring total income of Rs.44,999/-. Based on the information

RAMA DAMU BHAGAT,PANVEL vs. ITO WARD-1, PANVEL

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :

condone the unintentional delay of 22 months in filing the appeal in light of the facts undertaken in the affidavit enclosed and admit the same for disposal on merits. 2) The Ld. and Hon'ble CIT(A)-NFAC erred in dismissing, by not admitting, the appeal for non-fulfillment of condition prescribed u/s 249(4)(b) for payment of advance

SAJID DASTAGIR SAYYED,LATUR vs. WARD 1 LATUR, LATUR

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

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

condone the delay and proceed to decide the appeal. 3. The assessee has raised the following grounds of appeal:- “1. The order of the learned CIT(A) confirming the addition of Rs.1,08,70,530/- U/s 69A of I.T. Act. made by the A.O. is erroneous as CIT(A) has not considered any grounds of appeal made by appellant

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2 , AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

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

208 & 211 /PUN/2026 Assessment years : 2012-13 to 2016-17 Satish Madhukar Kanherkar ITO, Ward-2, Ahilyanagar Baneshwar Pashu Khadya, Mandavgaon Road, Vs. at post Shrigonda, Tal. Shrigonda, Dist. Ahilyanagar – 413701 PAN: ASMPK5123C (Appellant) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Sandip Pawar, JCIT Date of hearing : 02-04-2026 Date of pronouncement

INCOME-TAX OFFICER WARD- 10(1),, AKURDI vs. SHRI SAINATH NAGARI SAHKARI PATSANSTHA MARYADIT, AMBEGAON

In the result, the grounds raised by the Revenue in ITA No

delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. That

INCOME-TAX OFFICER, WARD-10(1), AKURDI vs. VASANTRAO NAIK NAGARI SAHKARI PATSANSTHA MARYADIT, ALEPHATA

In the result, the grounds raised by the Revenue in ITA No

delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. That