MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

disallowing the loans in the reassessment\nproceedings although all necessary details relating to such disallowances\nwere already brought on record

SUDHAKAR BAJIRAO SHISODE,NASHIK vs. INCOME TAX OFFICER, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2780/Pun/2025 Assessment Year : 2018-19

reassessment proceedings. However, ld. Assessing Officer concluded the proceedings disallowing the claim of deduction u/s.80C of the Act at ₹1,50,000 and also

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

reassessment, depreciation was disallowed to assessee without supplying assessee reasons recorded to issue re-opening notice, order of re-assessment

USHA K JOLLY CHARITABLE TRUST,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION), , PUNE

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.174/Pun/2022 िनधा"रण वष" / Assessment Year : 2010-11 Usha K. Jolly Charitable Vs. Cit (Exemption), Pune. Trust, 23, Jolly Villa, Bund Garden Road, Pune- 411001. Pan : Aaatu1384R Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ajay Kumar Kesari Date Of Hearing : 10.08.2023 Date Of Pronouncement : 22.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)’] Dated 30.03.2021 For The Assessment Year 2010-11. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit (Exemptions) Erred In Law & On Facts In Invoking The Jurisdiction U/S 263 Of The It Act, 1961, Since Issues

disallowed in the reassessment proceedings in respect of which the 263 proceedings were initiated. In this connection, reliance can be placed

M/S SUNIL CHETNDAS KATARIYA, HUF,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, , NASHIK

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.261/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/S. Sunil Chetandas Vs. Pr.Cit-1, Nashik. Katariya, 649, Sai Villa, Lam Road, Deolali Camp, Nashik- 422401. Pan : Aaths6634R Appellant Respondent Assessee By : Shri Sanket Joshi Revenue By : Shri Ajay Kumar Kesari Date Of Hearing : 10.08.2023 Date Of Pronouncement : 21.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Pr. Commissioner Of Income Tax-1, Nashik [‘Pcit’] Dated 12.03.2021 For The Assessment Year 2011-12. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Pcit Erred In Holding That The Asst. Order Passed U/S 143(3) R.W.S. 147 In The Case Of The Assessee For A.Y.2011 - 12 Was Erroneous & Prejudicial To The Interest Of Revenue & Thereby

disallowed in the reassessment proceedings in respect of which the 263 proceedings were initiated. In this connection, reliance can be placed

BHASKAR DANVE PATIL ,JALNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JALNA, JALNA

In the result, the appeal of the assessee is partly allowed for statistical purposes with the directions given above

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

disallowance has been made in AY 2017-18 during the reassessment proceedings u/s 147 r.w.s. 144B of the Act. (pages

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

reassessed or recomputed in a preceding order. (11)No addition or disallowance of an amount shall form the basis for imposition

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition

CHAKAN GRAMIN BIGARSHETI SAHKARI PATHSANSTHA MARYADIT,PUNE vs. ITO WARD 8(3), PUNE, PUNE

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.14/Pun/2025 धििेंारण वर्ा /Assessment Year: 2015-16 Chakan Gramin Bigarsheti Ito Ward 8(3), Pune Sahkari Pathsanstha Maryadit, Vs. Oppo. Chakan Market Yard, Chakan, Khed, Pune-410501 Maharashtra Pan-Aaatc4916H अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Pramod Shingte Department By: Shri Ramnath P Murkunde Date Of Hearing: 07-08-2025 Date Of Pronouncement: 21-08-2025 आदीश / Order

reassessment proceedings and deduction u/s 80P of the Act has been disallowed and income assessed at Rs. 1,17,61,110/- The assessee

D S KULKARNI AND COMPANY,PUNE vs. DCIT CIRCLE 2, PUNE

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2417 To 2421/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2016-17 D. S. Kulkarni & Vs. Dcit, Cricle-2, Pune Company, Flat No.701, Modi Baug, Dsk Haryali, Shivajinagar, Pune- 411016. Pan : Aaefd2122L Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amol Khairnar Date Of Hearing : 19.02.2025 Date Of Pronouncement : 30.04.2025 आदेश / Order Per Bench: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2013-14, 2014-15 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2418/Pun/2024 For Assessment Year 2016-17 As A Lead Case For Adjudication.

reassessment order be declared null and void. 5] The assessee submits that the disallowance of interest made by learned A.O. of Rs.29

D S KULKARNI AND COMPANY,PUNE vs. DCIT CIRCLE 2, PUNE

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2417 To 2421/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2016-17 D. S. Kulkarni & Vs. Dcit, Cricle-2, Pune Company, Flat No.701, Modi Baug, Dsk Haryali, Shivajinagar, Pune- 411016. Pan : Aaefd2122L Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amol Khairnar Date Of Hearing : 19.02.2025 Date Of Pronouncement : 30.04.2025 आदेश / Order Per Bench: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2013-14, 2014-15 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2418/Pun/2024 For Assessment Year 2016-17 As A Lead Case For Adjudication.

reassessment order be declared null and void. 5] The assessee submits that the disallowance of interest made by learned A.O. of Rs.29

D S KULKARNI AND COMPANY,PUNE vs. DCIT CIRCLE 2, PUNE

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2417 To 2421/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2016-17 D. S. Kulkarni & Vs. Dcit, Cricle-2, Pune Company, Flat No.701, Modi Baug, Dsk Haryali, Shivajinagar, Pune- 411016. Pan : Aaefd2122L Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amol Khairnar Date Of Hearing : 19.02.2025 Date Of Pronouncement : 30.04.2025 आदेश / Order Per Bench: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2013-14, 2014-15 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2418/Pun/2024 For Assessment Year 2016-17 As A Lead Case For Adjudication.

reassessment order be declared null and void. 5] The assessee submits that the disallowance of interest made by learned A.O. of Rs.29

D S KULKARNI AND COMPANY,PUNE vs. DCIT CIRCLE 2, PUNE

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2417 To 2421/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2016-17 D. S. Kulkarni & Vs. Dcit, Cricle-2, Pune Company, Flat No.701, Modi Baug, Dsk Haryali, Shivajinagar, Pune- 411016. Pan : Aaefd2122L Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amol Khairnar Date Of Hearing : 19.02.2025 Date Of Pronouncement : 30.04.2025 आदेश / Order Per Bench: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2013-14, 2014-15 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2418/Pun/2024 For Assessment Year 2016-17 As A Lead Case For Adjudication.

reassessment order be declared null and void. 5] The assessee submits that the disallowance of interest made by learned A.O. of Rs.29

D S KULKARNI AND COMPANY,PUNE vs. DCIT CIRCLE 2, PUNE

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2417 To 2421/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2016-17 D. S. Kulkarni & Vs. Dcit, Cricle-2, Pune Company, Flat No.701, Modi Baug, Dsk Haryali, Shivajinagar, Pune- 411016. Pan : Aaefd2122L Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amol Khairnar Date Of Hearing : 19.02.2025 Date Of Pronouncement : 30.04.2025 आदेश / Order Per Bench: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2013-14, 2014-15 & 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2418/Pun/2024 For Assessment Year 2016-17 As A Lead Case For Adjudication.

reassessment order be declared null and void. 5] The assessee submits that the disallowance of interest made by learned A.O. of Rs.29

ASHIRWAD CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE, PUNE

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

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

disallowances amounting to Rs.2,02,78,754/- made by the Ld. AO under the reassessment done by him is valid

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

reassessment issue had been framed without even examining or making section 194C r.w.s. 40(a)(ia) disallowance qua the payment

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

reassessment issue had been framed without even examining or making section 194C r.w.s. 40(a)(ia) disallowance qua the payment