A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

207). The decision of Honourable Supreme Court in the case of G K N Driveshafts was also discussed elaborately therein. The observations of Honourable ITAT are reproduced as under: "To repeatedly insist that the AO should formally communicate the reasons recorded for reopening the assessment, even all the while being aware of such reasons, is nothing but a futile attempt

M/S. CHEMETALL RAI INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Partha Sarathi Chadhury

207 PAN : AAACP2287P (Appellant) (Respondent) Appellant by Shri R.D. Onkar Respondent by Shri Anil Chaware Date of hearing 17-12-2018 Date of pronouncement 18-12-2018 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A) on 18-07-2016 in relation to the assessment year

ASST. CIT, CIRCLE-6, PUNE vs. SAKAL PAPERS LIMITED,, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

207 ITR 737, had held that an asset cannot be acquired first as a non-capital asset at a different point of time and again as a capital asset at a different point of time. There can be only one acquisition of the asset and that is when the assessee acquires it for the first time, irrespective of its character

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

Appeal is dismissed

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No.143/Pun/2021 िनधा"रणवष" / Assessment Year : 2017-18 The Deputy Commissioner Of M/S.Ashoka Dhankuni Income Tax, Central Circle-1, Vs Kharagpur Tollway Ltd., Nashik. . S No 861, Ashoka House, Ashoka Marg, Vadala, Nashik. Pan: Aajca 2569 C Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri B Koteswra Rao – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 27/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal For Assessment Year 2017-18 Is Directed Against The Commissioner Of Income Tax(Appeal), Pune- 12’S Order No.Itba/Apl/S/250/2020-21/1031080551(1) Dated 28.02.2021, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of ITA No.143/PUN/2021 for A.Y. 2017-18 (R) M/s.Ashoka Dhankuni Kharagpur Tollway Ltd., similar nature, being intangible assets acquired on or after

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

AYOKI FABRICON PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2155/Pun/2016 िनधा"रण वष" / Assessment Year : 2009-10 Ayoki Fabricon Pvt. Ltd., 137 To 139, Akshay Complex, Dhole Patil Road, Pune. Pan : Aabca5780F .......अपीलाथ" / Appellant बनाम / V/S. Dcit, Circle- 1(1), ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak & Shri Nimit Gujarathi Revenue By : Shri Yogesh Kamat, Addl.Cit सुनवाई क" तारीख / Date Of Hearing : 20.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Pune Dated 14.06.2016 For The Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under :- “1. The Learned Cit(A) Erred In Confirming The Disallowance Of Additional Depreciation Of Rs.1,10,53,748/- U/S 32(1)(Iia) On New Plant & Machinery On The Ground That The Assessee Was Not Engaged In The Business Of Manufacture Or Production Of Any Article Or Thing. 2. The Learned Cit(A) Erred In Ignoring The Fact That – I) The Details Furnished To The Assessing Officer By The Assessee During The Assessment Proceedings U/S 143(3) R.W.S. 147 Were Same As Were Furnished During The Assessment Proceedings U/S 143(3) & Therefore.

section 147 of the Act. 5 8. Explaining the background facts of the case, ld. Counsel for the assessee submitted that the assessment proceedings were finalized by the Assessing Officer, who passed the well reasoned order for the earlier assessment years 2008-09, 2010-11 and 2011-12. In these assessment years, the assessee made a similar claim of additional

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

207 of paperbook) that the said entries pertain to the sale of land at Savargaon to Thakkar Group and the purchase of Makhmalabad land. No involvement of the respondent firm or its partner is apparent from the seized paper, nor so identified by the searched party. An addition has been made in the hands of the respondent, without

DY. CIT, CIRCLE 1(2), PUNE vs. GERA DEVELOPMENT PVT. LTD.,, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

207 (Pune- Trib.) 3. Dhanvarsha Builders & Developers Pvt. Ltd. Vs. DCIT 102 ITD 375 (Pune-Trib.) 4. CIT Vs. Babulal K. Daga 79 taxmann.com 337 (Guj.) 5. CIT Vs. S.K. Srigiri & Bros 171 taxman 264 (Kar.) B. Regarding the second issue relating to the addition u/s.69C of the Act the amount for addition cannot exceed the difference between unaccounted expenditure

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. ASST. CIT, CIRCLE 1(2), PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

207 (Pune- Trib.) 3. Dhanvarsha Builders & Developers Pvt. Ltd. Vs. DCIT 102 ITD 375 (Pune-Trib.) 4. CIT Vs. Babulal K. Daga 79 taxmann.com 337 (Guj.) 5. CIT Vs. S.K. Srigiri & Bros 171 taxman 264 (Kar.) B. Regarding the second issue relating to the addition u/s.69C of the Act the amount for addition cannot exceed the difference between unaccounted expenditure

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. COMMISSIONER OF INCOME-TAX (APPEALS) -1,,

In the result, appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

207 (Pune- Trib.) 3. Dhanvarsha Builders & Developers Pvt. Ltd. Vs. DCIT 102 ITD 375 (Pune-Trib.) 4. CIT Vs. Babulal K. Daga 79 taxmann.com 337 (Guj.) 5. CIT Vs. S.K. Srigiri & Bros 171 taxman 264 (Kar.) B. Regarding the second issue relating to the addition u/s.69C of the Act the amount for addition cannot exceed the difference between unaccounted expenditure

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

207 para 10 8 Employees contribution 1,64,980 towards P.F. as per Para 7 9 Employer contribution towards 17,445 P.F. as per Para 7 10 Capital Expenditure as per 43,74,000 1,13,39,491 Para 9 Total 2,80,48,529 Less Depreciation allowed as per 4,37,400 4,37,400 para

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

207 para 10 8 Employees contribution 1,64,980 towards P.F. as per Para 7 9 Employer contribution towards 17,445 P.F. as per Para 7 10 Capital Expenditure as per 43,74,000 1,13,39,491 Para 9 Total 2,80,48,529 Less Depreciation allowed as per 4,37,400 4,37,400 para

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

207 para 10 8 Employees contribution 1,64,980 towards P.F. as per Para 7 9 Employer contribution towards 17,445 P.F. as per Para 7 10 Capital Expenditure as per 43,74,000 1,13,39,491 Para 9 Total 2,80,48,529 Less Depreciation allowed as per 4,37,400 4,37,400 para

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

207 wherein the Apex Court held approving the Allhabad High Court judgment reported as (2008) 5 DTR 0329 (All) that non-consideration of registration Application within the time fixed by S. 12AA(2) would result in deemed registration. The Ld. CIT was not justified in not appreciating this issue raised before him. The registration be granted to the assessee