SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

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

iii) As regards to the disallowance of depreciation of Rs.1,38,153/- on items stainless steel table, tools, trollies used in the laboratory, the ld. CIT(A) following the decision of this Tribunal in assessee’s own case for the assessment year 2001-02, allowed the depreciation at the rate applicable to the Plant & Machinery. (iv) As regards, the disallowance

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section 148 would be required to be issued. Section 147 does not contemplate an eventuality which Section 153A or Section 153C contemplates, the basis of which is inter alia a search action under Section 132 being resorted as noted hereinabove. Thus

ASHOK NARAYAN BHOSALE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1501/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Ashok Narayan Bhosale, The Deputy Commissioner Of Ashok Narayan Bhosle Bunglow At Vs Income Tax, Kaveri Nagar, Pratham Housing Cirlce-8, Pune. Society, Wakad, Pune – 411057. Pan: Aaspb 3588 Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri S.P.Walimbe - Dr Date Of Hearing 10/03/2022 Date Of Pronouncement 14/03/2022

26,000/- under the head Income from House Property. 3. None appeared on behalf of the appellant. However, the appellant had filed written submission on 19/07/2021. The appellant has mentioned as under: Quote “Considering the judgment passed by Honorable Income Tax Appellate Tribunal, Bench B (ITA No.2789/Mum/2012) AY 2009-10, in the case of Mitc Rolling Mills Pvt. Ltd., additional

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

depreciation from earlier years against the income so assessed. 3. The relevant facts in this case are that the assessee trust is registered under the Bombay Public Trust Act, 1950 vide No.E1150, Pune dated 13-10-1987. The assessee is registered u/s.12A of the Act vide registration No.4597 dated 21-06-1989. The assessee trust was formed with various aims

DCIT, CIRCLE-8, PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD., PUNE

1,20,58,298 | 13,35,65,182 |\n| Expenses Debited to P&L A/c. (Sub-total C) | 3,41,34,804 | 74,95,427 | 2,66,39,378 | 3,41,34,804 |\n| Grand Total | 15,07,38,534 | 9,61,80,237 | 5,45,58,297 | 26,73,42,263 |\n\n5. It can be seen from

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, both the appeals are partly allowed

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

III, MIDC-SEZ, Village Man, Taluka Mulshi, Pune – 411057 PAN: AABCM4573E Appellant Respondent Assessee by Shri C.H. Naniwadekar Revenue by Shri Mohit Jain & Shri Piyush Kumar Singh Yadav Date of hearing 26-08-2022 Date of pronouncement 30-08-2022 आदेश / ORDER PER R.S. SYAL, VP : These two cross appeals – one by the assessee and the other by the Revenue

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -11,, PUNE vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED , (FORMERLY IGATE GLOBAL SOLUTIONS LTD.),, PUNE

In the result, both the appeals are partly allowed

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

III, MIDC-SEZ, Village Man, Taluka Mulshi, Pune – 411057 PAN: AABCM4573E Appellant Respondent Assessee by Shri C.H. Naniwadekar Revenue by Shri Mohit Jain & Shri Piyush Kumar Singh Yadav Date of hearing 26-08-2022 Date of pronouncement 30-08-2022 आदेश / ORDER PER R.S. SYAL, VP : These two cross appeals – one by the assessee and the other by the Revenue

DCIT CIRCLE 8 , PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

DCIT,CIRCLE-8 , PUNE vs. MAHALE ANAND THERMAL SYSTEMS PVT. LTD. , PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED,PUNE vs. DY COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

ZF STEERING GEAR (INDIA) LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1),, PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm Assessment Year: 2013-14

section (2) of sec. 14A of the Act could be invoked only if the ld. O having regard to the accounts of the assessee, was not satisfied with the correctness of the claim of the assessee in respect of such expenditure in relation to income which does not form part of the total income under

AIR CONTRAL INDIA PVT. LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE

Appeal is allowed in above terms

III Machinery and Plant", in item 8 in sub-item (xiii), in sub-sub Item (1) to (m). According to the said Appendix I, a windmill ( acquired up to 31/3/2012) is entitled to depreciation @80% on written down value basis amounting to Rs.284,95,451.53/- In case of one windmill we claimed additional depreciation of 20% u/s 32(1

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1) , PUNE vs. FIAT INDIA AUTOMOBILES PRIVATE LIMITED, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

26,35,071/- under section 234B of the Act. The Appellant prays that the interest under section 2348 of the Act is unwarranted and the same be deleted and/or correspondingly reduced. 5. Ground No. 5 Ld. AO has erred in initiating penalty proceedings under section 274 read with section 271(1)(c) of the Act. The Appellant prays that

M/S. FIAT INDIA AUTOMOBILES PRIVATE LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

26,35,071/- under section 234B of the Act. The Appellant prays that the interest under section 2348 of the Act is unwarranted and the same be deleted and/or correspondingly reduced. 5. Ground No. 5 Ld. AO has erred in initiating penalty proceedings under section 274 read with section 271(1)(c) of the Act. The Appellant prays that

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

iii) and the\ndisallowance of depreciation of Rs.10,74,599/-. However, since the assessee is not\nin appeal before us on these two issues, we are not concerned with the same.\n9.\nSo far as the addition of trade advances from customers of Rs.26,90,56,640/-\nis concerned, the Ld. CIT(A) / NFAC gave part relief to the assessee