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

153A\nor section 153C, as the case may be, as they stood immediately before the\ncommencement of the Finance Act, 2021. As per the old provisions of section\n148, the case of the assessee could not have been reopened beyond four years from\nthe end of the relevant assessment year since there was no allegation of any failure

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub- section, be deemed to represent the income in respect of which particulars have been concealed." 5.6 Thus, when the appellant has concealed particulars of his income or furnished inaccurate particulars, conditions laid down in Explanation-1 (supra

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

disallowance of interest expenditure. He held that the reopening was beyond\nthe provisions of section 149. He accordingly submitted that the order of the Ld.\nCIT(A) / NFAC on this issue also being in accordance with law has to be accepted\nand the grounds raised by the Revenue on this issue have to be dismissed.\n17.\nThe Ld. Counsel

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)

B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.467 to 469/PUN/2022 िनधा"रण वष" / Assessment Years: 2011-12 to 2013-14 Rajdeep Buildcon Private Vs. DCIT, Central Circle-1(2), Limited, Pune. Rajdeep House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare

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)

B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.467 to 469/PUN/2022 िनधा"रण वष" / Assessment Years: 2011-12 to 2013-14 Rajdeep Buildcon Private Vs. DCIT, Central Circle-1(2), Limited, Pune. Rajdeep House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare

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)

B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.467 to 469/PUN/2022 िनधा"रण वष" / Assessment Years: 2011-12 to 2013-14 Rajdeep Buildcon Private Vs. DCIT, Central Circle-1(2), Limited, Pune. Rajdeep House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare

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

b) where he has made no such return, after the expiry of the time allowed by the notice under sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

153A, therefore, penalty is leviable. We do not accept this proposition of the Assessing Officer. This amount, in our opinion, is an income voluntarily disclosed by the assessee to overcome omission, if any. However, no such omission or error was found by the Assessing Officer. Since assessee has not paid tax on the amount disclosed before the Settlement Commission

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

153A, therefore, penalty is leviable. We do not accept this proposition of the Assessing Officer. This amount, in our opinion, is an income voluntarily disclosed by the assessee to overcome omission, if any. However, no such omission or error was found by the Assessing Officer. Since assessee has not paid tax on the amount disclosed before the Settlement Commission

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

B. Jain and others on 04.11.2017, the case of the assessee was\nalso covered. It was found that the assessee has obtained accommodation entries\nin the form of unsecured loans from shell companies based in Kolkata and such\nunsecured loan entries are to the tune of Rs.10,42,46,375/-. It was proved by the\nInvestigation Wing that these companies

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

B. Jain and others on 04.11.2017, the case of the assessee was\nalso covered. It was found that the assessee has obtained accommodation entries\nin the form of unsecured loans from shell companies based in Kolkata and such\nunsecured loan entries are to the tune of Rs.10,42,46,375/-. It was proved by the\nInvestigation Wing that these companies

ALNESH MOHAMADAKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

sections": [ "139(1)", "132", "153A", "143(2)", "142(1)", "24(b)", "14A", "8D", "57(iii)", "36(1)(iii)", "28(v)", "VI-A" ], "issues": "1. Whether the denial of carry forward of House Property loss and disallowance

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

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

b) of the Act on account of interest paid on housing loan amounting to Rs.2 lakh resulting in loss of Rs.2 lakh which has been set off against the other income of the previous year. He, therefore, asked the assessee to furnish evidence in respect of housing loan availed, copy of the loan account statement and the certificate from

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

Bench: SHRI VINAY BHAMORE (Judicial Member)

B Phadke Revenue by Shri Amit Bobde,IRS–Commissioner of Income tax(DR) Date of hearing 18/11/2025 Date of pronouncement 31/12/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal is filed by the Assessee against the order of ld.PrincipalCommissioner of Income Tax(Central), Pune passed under section 263 of the Income Tax Act, 1961 for A.Y.2017-18, dated

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD. vs. SHREEHARI ASSOCIATES PRIVATE LIMITED, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

153A of the Act, on the following substantive grounds; ITAT-Pune Page 5 of 16 DCIT Vs Shreehari Associates Pvt. Ltd. ITA No. 407 to 408 & 410/PUN/2024 ITA No 407 & 408/PUN/2024 [Penalty u/s 271(1)(c) of the Act] 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANAGBAD., AURANGABAD. vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD.

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

153A of the Act, on the following substantive grounds; ITAT-Pune Page 5 of 16 DCIT Vs Shreehari Associates Pvt. Ltd. ITA No. 407 to 408 & 410/PUN/2024 ITA No 407 & 408/PUN/2024 [Penalty u/s 271(1)(c) of the Act] 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

153A of the Act, on the following substantive grounds; ITAT-Pune Page 5 of 16 DCIT Vs Shreehari Associates Pvt. Ltd. ITA No. 407 to 408 & 410/PUN/2024 ITA No 407 & 408/PUN/2024 [Penalty u/s 271(1)(c) of the Act] 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

b. Gross profit percentage – 64.38% Income offered to tax – Rs.81,51,03,640/- c. 3. The Assessing Officer completed the assessment u/s 153A / 143(3) of the Act wherein no addition regarding the unaccounted sale was made and the only addition made by the Assessing Officer was the disallowance of deduction claimed u/s 80IA(4) of Rs.18

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

b. Gross profit percentage – 64.38% Income offered to tax – Rs.81,51,03,640/- c. 3. The Assessing Officer completed the assessment u/s 153A / 143(3) of the Act wherein no addition regarding the unaccounted sale was made and the only addition made by the Assessing Officer was the disallowance of deduction claimed u/s 80IA(4) of Rs.18