DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

disallowed by the CPC solely for\ndelay in filing the original return and that too, which is\ndelayed by few hours from the closing of last day of filing of\nreturn i.e. 30/11/2018. Learned counsel for the assessee has\nsuccessfully demonstrated that the return was uploaded with\na delay of few hours due to technical error and extra load

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

151 TTJ 114 wherein it was provided that\nthe deduction cannot be claimed under section 10A of the Act\nif the return of income has not been filed within the time\nspecified under section 139(1) of the Act. But undeniably the\nassessee has not claimed any deduction under section 10A of\nthe Act. Therefore, we are of the view

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

section 151(2) has extended time\ntill 31 March 2021 to grant approval;\nf. The directions in Ashish Agarwal (supra) will extend to all the ninety thousand\nreassessment notices issued under the old regime during the period 1 April 2021\nand 30 June 2021;\ng. The time during which the show cause notices were deemed to be stayed is from

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

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

151 taxmann.com 434 (SC), he submitted that the Hon'ble Supreme Court in the said decision has held that when the assessee had participated in the assessment proceedings pursuant to the notice issued u/s 142(1) of the Act and had not questioned the jurisdiction of the Assessing Officer, therefore, provisions of section 124(3)(a) precludes the assessee from

SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

disallowed the deduction u/s SOP on the basis of section 80AC of income Tax Act 1961. But our case relates to AY 2017-18. And Section 80AC was amended wef 01.04.2018 prospectively. 14. We also keep reliance on the following cases also where deduction under section 80P was allowed even if Return was not filed or filed in response

VAIBHAV MARUTI DOMBALE,PUNE vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 299/Pun/2021 निर्धारण वर्ा / Assessment Year : 2019-2020 Vaibhav Maruti Dombale C9-1, Rajmudra, Dhankawadi, Pune. . . . . . . . अपऩलधथी / Appellant बिधम / V/S. Asstt. Director Of Income Tax Cpc, Bengaluru. . . . . . . . प्रत्यथी / Respondent द्वारा/ Appearances Assessee By : Shri B. B. Mane Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 05/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 05/09/2022 आदेश / Order Per G. D. Padmahshali, Am; The Appeal Is Assailed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [For Short “Nfac”] Dt. 22/06/2021 Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Leapt Out Of An Order Of Intimation Passed U/S 143(1) Of The Act, By Asstt. Dit, Cpc-Bengaluru [For Short “Cpc”] Dt. 14/05/2020, For Assessment Year [For Short “Ay”] 2019-2020. Itat-Pune Page 1 Of 6

151/-being the payment of EPF & ESI paid beyond due date prescribed under relevant Act, but before the due date of filing of ITR u/s 139(1) of the Act. 4. The assessee’s submission in an appeal before first appellate authority i.e. NAFC did not yield any relief, consequently the appellant is before the Tribunal seeking ITAT-Pune Page

SANCHIT KANTILAL GANORE,BHAGUR vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is 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.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

disallowance of deduction of Rs 96,408/- claimed under section 80C by Ld. NaFAC without appreciating the valid submission filed by the Appellant and hence, the same is bad in law and thus, the impugned addition may please be deleted. OTHER GROUNDS: 17. On the facts and in the circumstances of the case and in law and without prejudice

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

151 and 153. Under section 1534(1), the Assessing Officer is empowered to issue notices to the assexsee searched for a period of six years in order to assess the income on the basis of material found during the course of search. The second proviso to section 153A(1) provides that the assessment or reassessment, if any, relating

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

151 and 153. Under section 1534(1), the Assessing Officer is empowered to issue notices to the assexsee searched for a period of six years in order to assess the income on the basis of material found during the course of search. The second proviso to section 153A(1) provides that the assessment or reassessment, if any, relating

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

151 and 153. Under section 1534(1), the Assessing Officer is empowered to issue notices to the assexsee searched for a period of six years in order to assess the income on the basis of material found during the course of search. The second proviso to section 153A(1) provides that the assessment or reassessment, if any, relating

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

151 of the IT Act, 1961. The basis for issue of notice u/s 148 was as under-\n"On perusal of the case record, it is seen from Balance sheet, the outstanding long\nterm debt as on 31st March 2014 was at Rs.197,93,18,564/- which included term\nloan of Rs.16,50,00,000/-. The assessee has shown work

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

disallowance of exemption u/s 10(38) of the Act is concerned, he allowed the claim of the assessee by observing as under: “The appellant is of the view that ignoring the request for cross examination and failure to supply the materials/statements etc, relied upon by the AO during the entire assessment proceedings, is not permissible under

BAJAJ FINANCE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Bajaj Finance Limited Pcit-3, Pune 3Rd Floor, Panchshil Tech Park, Vs. Viman Nagar, Pune – 411014 Pan: Aabcb1518L (Appellant) (Respondent) Assessee By : Shri Percy Pardiwalla Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 06-01-2026 Date Of Pronouncement : 29-01-2026

disallowance should have been made, were not examined by the Assessing Officer and the expenditure claimed thereon were also without verifying its admissibility under the relevant provisions of law. Hence, he was of the opinion that the order passed by the Assessing Officer is erroneous and prejudicial to the interests of the Revenue. He, therefore, issued a show cause notice

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

disallowance was consequently restricted.", "result": "Allowed", "sections": [ "143(2)", "142(1)", "36(1)(iii)", "32", "68", "80IA", "41(1)", "139", "170A", "148", "148A", "149", "151

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

disallowance under section 36(1)(va) of the Act 13 The Ld. AO erred in initiating penalty proceedings under Section 270A of the Act on arbitrary premise that there is under-reporting of income done by the Appellant The above grounds are without prejudice to each other The appellant craves leave to alter, amend or withdraw

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

disallowing the claim for determination and carry forward of long term capital loss on the sale of shares of Bilcare Singapore PTE Ltd. held by the assessee sold to its another wholly owned foreign subsidiary company Bilcare Packaging Ltd. (Mauritius Entity) cannot be sustained in the eyes of law. Though the order of the CIT(A) is bereft of detailed

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

disallowing the claim for determination and carry forward of long term capital loss on the sale of shares of Bilcare Singapore PTE Ltd. held by the assessee sold to its another wholly owned foreign subsidiary company Bilcare Packaging Ltd. (Mauritius Entity) cannot be sustained in the eyes of law. Though the order of the CIT(A) is bereft of detailed

M/S. ARTHBHARTI NAGARI SAHAKARI PATSANSTHA MARYADIT,LATUR vs. ITO, WARD-1, LATUR, LATUR

In the result, appeal of the Assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1848/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S.Arthbharti Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Latur. Adarsh Colony, Old Ausa Road, Latur – 413512. Pan: Aabaa2265P Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Manoj Tripathi - Dr Date Of Hearing 12/12/2024 Date Of Pronouncement 10/02/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2018-19Dated 24.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Without Prejudice To Other Grounds & On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings So Completed Are Invalid Since The Addition Is Made On An Issue Different Than That For Which Case Was Re-Opened. Since, The Issue Of Re-Opening Did Not Survive The Assessment Proceedings Becomes Void-Ab-Initio. Accordingly, The Assessment Proceedings So Initiated & Completed Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

1. Without prejudice to other grounds and on the facts and circumstances prevailing in the case and as per provisions and scheme of the Income-tax Act, 1961 ('The Act') it be held that the Assessment Proceedings so completed are invalid since the addition is made on an issue different than that for which case was re-opened. Since

IMPERIAL HOUSING, PUNE,PUNE vs. ITO, WARD-2(2), PUNE, PUNE

In the result, the appeal filed by the Revenue as well as the appeal filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

disallowed and added Rs. 2,75,50,640/- Tax and interest now payable Rs.1,42,01,030/- 4. Order u/s 143(3) passed on 27/12/2017 is rectified u/s 154 of the I.T. Act, 1961. Issue DN/Challan accordingly. 6. In appeal, the Ld. CIT(A) / NFAC deleted the addition by observing as under: “6. I have carefully considered the case