ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHOKA INFRAWAYS PVT. LTD.,, NASHIK

In the result, the appeals filed by the Revenue and the Cross-

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

153C of the Act where he has raised an issue of disallowance of depreciation as right to collect toll which was already adjudicated in the 143(3) proceedings against the assessee. Once the issue had already been decided then on similar ground, the Assessing Officer is precluded from again disallowing claim of the assessee in the order passed under Section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHOKA INFRAWAYS PVT. LTD.,, NASHIK

In the result, the appeals filed by the Revenue and the Cross-

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

153C of the Act where he has raised an issue of disallowance of depreciation as right to collect toll which was already adjudicated in the 143(3) proceedings against the assessee. Once the issue had already been decided then on similar ground, the Assessing Officer is precluded from again disallowing claim of the assessee in the order passed under Section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHOKA INFRAWAYS PVT. LTD.,, NASHIK

In the result, the appeals filed by the Revenue and the Cross-

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

153C of the Act where he has raised an issue of disallowance of depreciation as right to collect toll which was already adjudicated in the 143(3) proceedings against the assessee. Once the issue had already been decided then on similar ground, the Assessing Officer is precluded from again disallowing claim of the assessee in the order passed under Section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHOKA INFRAWAYS PVT. LTD.,, NASHIK

In the result, the appeals filed by the Revenue and the Cross-

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

153C of the Act where he has raised an issue of disallowance of depreciation as right to collect toll which was already adjudicated in the 143(3) proceedings against the assessee. Once the issue had already been decided then on similar ground, the Assessing Officer is precluded from again disallowing claim of the assessee in the order passed under Section

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

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

153C of the Act on 30.03.2023 making disallowance in respect of educational grants provided to IFMER amounting to Rs.1,75,68,000/-. The relevant observations and findings of the Ld. AO is as under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

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

153C of the Act on 30.03.2023 making disallowance in respect of educational grants provided to IFMER amounting to Rs.1,75,68,000/-. The relevant observations and findings of the Ld. AO is as under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), PUNE

In the result, the appeal of the assessee is partly allowed

section 153C cannot be made basis a consolidated\nsatisfaction note:\n2. ought to have appreciated that the assessment order passed by the\nlearned AO is bad in law and hence liable to be quashed as the same is\npassed based on the consolidated satisfaction note dated 23 March 2022\nrecorded by the Deputy Commissioner of Income Tax, Circle-1, Aurangabad

VISHWA INFRAWAYS PVT. LTD. vs. ASSISTANT COMMISISONER OF INCOME-TAX ,,

In the result, appeals of assessee in ITA Nos

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik

153C of the Act were invoked and thereafter, assessment in the case of assessee was taken up. The Assessing Officer re-worked the income in the hands of assessee. The assessment order was passed with the prior approval of JCIT, Central Range, Nashik, obtained vide his letter dated 28.03.2013. The Commissioner was of the view that the order passed

VISHWA INFRAWAYS PVT. LTD. vs. COMMISSIONER OF INCOME-TAX (CENTRAL),,

In the result, appeals of assessee in ITA Nos

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik

153C of the Act were invoked and thereafter, assessment in the case of assessee was taken up. The Assessing Officer re-worked the income in the hands of assessee. The assessment order was passed with the prior approval of JCIT, Central Range, Nashik, obtained vide his letter dated 28.03.2013. The Commissioner was of the view that the order passed

VISHWA INFRAWAYS PVT. LTD. vs. COMMISSIONER OF INCOME-TAX (CENTRAL),,

In the result, appeals of assessee in ITA Nos

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik

153C of the Act were invoked and thereafter, assessment in the case of assessee was taken up. The Assessing Officer re-worked the income in the hands of assessee. The assessment order was passed with the prior approval of JCIT, Central Range, Nashik, obtained vide his letter dated 28.03.2013. The Commissioner was of the view that the order passed

VISHWA INFRAWAYS PVT. LTD. vs. COMMISSIONER OF INCOME-TAX (CENTRAL),,

In the result, appeals of assessee in ITA Nos

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik

153C of the Act were invoked and thereafter, assessment in the case of assessee was taken up. The Assessing Officer re-worked the income in the hands of assessee. The assessment order was passed with the prior approval of JCIT, Central Range, Nashik, obtained vide his letter dated 28.03.2013. The Commissioner was of the view that the order passed

DCIT CENTRAL CIRCLE -2(2), PUNE vs. RAMESH PANNALAL RANKA, PUNE

In the result, the appeal in IT(SS)A Nos

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.31 & 32/Pun/2025 Assessment Years : 2013-14 & 2014-15 Ramesh Pannalal Ranka Dcit, Central Circle 2(2), Plot No.42, Premnagar Society, Vs. Pune Pune Satara Road, Pune – 411037 Pan: Aazpr9440C (Appellant) (Respondent) Assessment Year : 2014-15 Dcit, Central Circle 2(2), Ramesh Pannalal Ranka Pune Vs. Plot No.42, Premnagar Society, Pune Satara Road, Pune – 411037 Pan: Aazpr9440C (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Ca Sampada Ingale Department By : Shri Amit Bobde, Cit Date Of Hearing : 24-03-2026 Date Of Pronouncement : 21-04-2026

section. 25. Referring to the decision of the Mumbai Bench of the Tribunal in the case of J.M. Trading Corporation vs. ACIT reported in (2008) 20 SOT 489 (Mum) he submitted that the Tribunal in the said decision has held that mere mentioning of name in panchnama does not lead to conclusion that a valid search was conducted against

SHAKEEL ABDUL AZEEZ MOHAMMAD,JALGAON vs. ITO, WARD 1(1), JALGAON, JALGAON

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपीलसं. / Ita No.1115/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Shakeel Abdul Azeez V The Income Tax Officer, Mohammad, S Ward-1(1), Jalgaon. Kachchi Chawl, Indira Nagar, Shahu Nagar, Jalgaon-425001. Maharashtra. Pan: Byfpm1596K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay V Kawdia – Ar(Virtual) Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

153C is bad in law and the resultant order under section 144 r w s 147 is liable to be quashed. 2) Under the facts and circumstances of the case and in law the learned CIT(A). NFAC has erred in confirming the addition of Rs. 44,04,041/- made by AO u/s 69A of the act by treating

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

Bench: Shri R. K. Panda & Shri Vinay Bhamore

disallowing the interest expenditure claimed in the returns amounting to Rs.1,97,159/- and further, Ld, Commissioner of Income Tax (Appeals) erred in confirming the same. 9. The Appellant craves leave to add, alter, amend, vary or delete any of the aforesaid grounds. 9. The assessee has also filed an additional ground in ITA No.1178/PUN/2023 which reads as under

M/S. B.U. BHANDARI SCHEMES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune

disallow the claim of depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise

M/S. B.U. BHANDARI SCHEMES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune

disallow the claim of depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise

M/S. B.U. BHANDARI SCHEMES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune

disallow the claim of depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise

M/S. B.U. BHANDARI SCHEMES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune

disallow the claim of depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise

M/S. B.U. BHANDARI ENETERPRISES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune

disallow the claim of depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise