KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

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

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

disallowing the claim of deduction under section 80IA of the Act for the reason that Form 10CCB was not filed within the due date. The assessee being aggrieved by the said intimation order, filed an application for rectification u/s 154

M/S. SHIVAMM INDUSTRIES,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE

In the result, appeal of the Assessee is Dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393/Pun/2023 िनधा"रणवष" / Assessment Year : 2013-14 M/S.Shivamm Industries, The Dy.Commissioner Of Plot 76, Arihant Heights, Sector Vs Income Tax, Circle-8, No.25, Pradhikaran Nigdi, Pune. Pune – 411044. Pan: Aaefs 0458 A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 15/05/2023 Date Of Pronouncement 26/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E. Shivamm Industries For A.Y. 2013-14 Against The Order Of Ld.Commissioner Of Income Of Tax(Appeals)[Nfac] Dated 21.03.2023 Emanating From Assessing Officer’S Order Under Section 154 Of The Act Dated 22.03.2021. The Ground Of Appeal Are As Under : “1. The Order Dated 21/03/2023 Bearing No.Itba/Nfac/S/250/2022-23/1051048828[L] Passed Under Section 250 Of Income Tax Act, 1961 By The Hon’Ble Cit[Appeals], National Faceless Appeal Centre [Nfac], Delhi, Is Excessive, M/S.Shivamm Industries [A]

disallowance from the expenditure of staff welfare petrol sale promotion. Subsequently, the AO issued a notice under section 154 of the Act. The relevant

MCM DEVELOPERS,AURANGABAD vs. DCIT. CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD

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

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

section 154 is bad in law and deserves to be struck down. Your appellant prays for deletion of entire addition. Your appellant craves for to add, alter amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice.” 3. Facts of the case, in brief, that the assessee

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

disallowance of Rs.2,75,50,640/-. So far as the order of the CIT(A) / NFAC holding that the issue is a debatable one and therefore the proceedings u/s 154 of the Act is not justified is concerned, he submitted that as per provisions of section

INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE vs. IMPERIAL HOUSING, 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

disallowance of Rs.2,75,50,640/-. So far as the order of the CIT(A) / NFAC holding that the issue is a debatable one and therefore the proceedings u/s 154 of the Act is not justified is concerned, he submitted that as per provisions of section

M/S. SHARADA PAPER COMPANY,,PUNE vs. INCOME-TAX OFFICER, WARD - 11 (4),, PUNE

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

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1547/Pun/2019 िनधा"रणवष" / Assessment Year : 2007-08 M/S.Sharada Paper Company, The Income Tax Officer, 436/8, Narayan Peth, Vs Ward-11(4), Pune. Maharashtra – 411030. Pan: Aaffs 1470 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-8, Pune For The Assessment Year 2007-08 Dated 18.07.2019 Arising Out Of Order Under Section 154 Of The Income Tax Act, 1961 Dated 25.03.2013. The Assessee Has Raised Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Withdrawal Of Claim For The Carry Forward Of Loss For A.Y. 2003-04, A.Y. 2004-05, A.Y.2005-06 & A.Y.2006- 07 Without Verifying The Facts. 2. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Rectification Order Passed By The Assessing Officer Under Section 154 & Thereby Withdrawing Loss Allowed In The Assessment Made Under Section 143(3) Of Income Taxact,1961 Without Appreciating The Fact That This Is Not Mistake Apparent From Records & Hence Cannot Be Rectified Under 154 Of The Act.

disallowance can be made u/s154 in AY 2007-08 ? 5.6 The Hon’ble Punjab & Haryana High Court in the case of Sirsa Industries v/s CIT 147 ITR 238 has observed as under : Quote, “ There is no dispute with the proposition that the ITO can take recourse to the proceedings under section 154

PRAMOD TARADE,RAIGAD vs. CIT ( NFAC ), DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.898/Pun/2023 िनधा"रण वष" / Assessment Year : 2021-22 Pramod Tarade, The Commissioner Of A-2, Sai Ameya Chs, Plot V Income Tax,[Nfac]. No.28, Sector-12, Kharghar, S Panvel, Raigad – 410210. Maharashtra. Pan: Aevpt9870L Appellant/ Assessee Respondent /Revenue Assessee By Shri Tarun G – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 22/02/2024 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(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2021-22 Passed On 24.06.2023 Emanating From Order Under Section 154 Of The Income Tax Act, 1961 Dated 29.12.2022. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. The Order Of The Cit(A) Nfac, Dt. 24-06-2023 For The A.Y. 2021 -22 Is Contrary To Law & Facts & In The Circumstances Of Pramod Tarade [A]

section 154 of the Income Tax Act, 1961 dated 29.12.2022. The grounds of appeal raised by the assessee are as under : “1. The Order of the CIT(A) NFAC, dt. 24-06-2023 for the A.Y. 2021 -22 is contrary to law and facts and in the circumstances of Pramod Tarade [A] the case. 2. The CIT(A) NFAC

PRABHAT GRAMIN BIGARSHETI SAHAKARI PATNSANSTHA MARYADIT TADWADI,RAIGAD vs. ITO, WARD 3, PANVEL

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

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

section 80P of the Act due to oversight by the Accountant of the assessee trust while filing the income tax return. In order to correct its mistake, the assessee filed rectification application u/s 154 which was rejected by the Ld. Assessing Officer (“AO”) vide order dated 25.04.2024 observing that the disallowance

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

154, for any assessment year beginning on or before the 1st day of April, 2001.]” 5.5 If the provisions of law contained under section 14A and diction of section 14A is perused, it is clear that section 14A codifies the well accepted principle of taxation that if an income is not taxable, no expenditure in relation to such income

BRIG. (RETD.) JITENDRA KUMAR NARANG,NOIDA vs. ITO, WARD 11(3), PUNE, PUNE

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

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

section 143(3) r.w.s. 147 of the IT Act at Rs.5,64,290/-. 3. After considering the reply of the assessee, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee by observing as under :- “5.4 The A.O., by virtue of order u/s 154 of the Act, has made addition of Rs.5,30,000/- stating that in the assessment

DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

disallowed the claim on a prima facie view that the same is inadmissible. In fact, there can be no dispute that even according to the Assessing Officer, the issue was debatable. This is evident from the fact when the applicant assessee had filed an application under section 154

RAVINDRA DNYANESHWAR BHUJBAL,PUNE vs. ITO, WARD 14(5), PUNE, PUNE

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

154 was passed by CPC on\n12.10.2023 wherein the disallowance u/s 36(1)(va) of the IT Act\nwas restricted to Rs.9,67,333/-.\n4. Aggrieved with the action of CPC, the assessee preferred\nappeal before Ld. CIT(A) who partly allowed the appeal of the\nassessee and further reduced the addition of Rs.9,67,333/- to\nRs.9

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

disallowance of health and education cess. Post amendment brought by the Finance Act, 2022, the assessee also filed Form 69 as mandated by the amended provisions withdrawing its claim of deduction towards health and education cess for AY 2020-21. Therefore, in our view, there was no error on the part of the assessee in claiming education cess

SHRI SANT SENA MAHARAJ NABHIK SAMAJACHI NAGARI SAHAKARI PATSANSTHA, MARYADIT,JALGAON vs. INCOME TAX OFFICER, WRD-1(4), JALGAON, JALGAON

The appeal of the assessee is DISMISSED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 841/Pun/2023 निर्धारण वषा / Assessment Year : 2019-20 Shri Sant Sena Maharaj Nabhik Samajachi Nagari Sahkari Patsanstha Maryadit, Behind Shani Mandir, Radhabai Chal, Chalisgaon – 424 101 Pan: Aabas8462N . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer- 1(4), Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Shri Abhay Avachat [‘Ld. Ar’] Revenue By : Shri R Y Balawade [‚Ld. Dr] सुनवाई की तारीख / Date Of Conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Challenges Din & Order No. Itba/Nfsc/S/250/2023- 24/1052715471(1) Dt. 10/05/2023 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter].

section 80P of the Act of Rs. 6,13,988/- claimed by assessee and the learned CIT A in disallowing and confirming the same. 3. On the facts and in the circumstances of the case and in law the learned ITO has erred in not allowing benefit of deduction u/s 80P while passing rectification order u/s 154

TRIMBAK SHRIPAD DHARURKAR,PUNE vs. ITO WARD 4(4), PUNE

In the result, appeal of the assessee is allowed

Section 154 of the Act. Ld.AR also pleaded that no\nopportunity has been provided during entire proceedings u/s.154 of\nthe Act. Ld.AR also submitted that this kind of disallowance

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

disallowance under Section 143(1) of the Act is not\npermissible in view of the insertion/modification made which is made\neffective by the Finance Act 2021 from A.Y. 2021-22 whereas the present\ncase concerns A.Y. 2019-20 where such amendment to Section 143(1)(v) of\nthe Act authorising such denial was not in place. Learned Counsel also\nreferred

PINNAC PARIJAAT CO.OP. HSG. SOCIETY LTD,PUNE vs. ITO WARD 2(2), PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.531/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Pinnac Parijaat Co. Op. V The Income Tax Officer, Housing Society Limited, S Ward-2(2), Pune. S.No.35, Hissa No.1,3,4,5,11,12, Karve Nagar, Pune – 411052. Pan: Aadap9430D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 09/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)/[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, On 24.12.2024 For Assessment Year 2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Total Income Of The Appellant At Rs. 3,13,990/-Instead Of 1,01,830/-

disallowing assessee’s claim for deduction under section 80P(2)(d) of the Act. Assessee claimed that since no specific reason was mentioned in the order under section 143(1) for ITA No.531/PUN/2025 [A] denying the claim of Assessee for deduction u/s.80P(2)(d) of the Act, assessee filed a rectification application under section 154

DIVYADATTA DIGAMBER NAGARI SAH. PATSANSTHA LTD,,SATARA vs. INCOME-TAX OFFICER, WARD - 3,, SATARA

Appeal is dismissed in above terms

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.1306/Pun/2019 िनधा"रण वष" / Assessment Year: 2013-14 Divyadatta Digamber Vs. Ito, Ward-3, Satara. Nagari Sah. Patsanstha Ltd., Moti Heights, Azad Chowk, Koregaon, Satara- 415501. Pan : Aaeas1871L Appellant Respondent Assessee By : Shri M. K. Kulkarni Revenue By : Shri Arvind Desai Date Of Hearing : 25.05.2022 Date Of Pronouncement : 01.06.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)-4, Pune’S Order Dated 24.06.2019 Passed In Case No. Pn/Cit(A)-4/Ward- 3, Satara/479/2017-18/188 Involving Proceedings U/S 154 Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case File Perused. 2. It Transpires During The Course Of Hearing That The Assessee’S Sole Substantive Grievance Challenges Correctness Of Both The Lower Authorities’ Action Rejecting Its Section 154 Rectification Filed On 26.07.2017 Thereby Disallowing Section 80P Deduction Claim Therein

section 154 rectification filed on 26.07.2017 thereby disallowing section 80P deduction claim therein 2 of Rs.34,39,055/-. The CIT(A) detailed

AMJ LAND HOLDINGS LTD.,PUNE vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Amj Land Holdings Limited Asst. Director Of Income Tax, Vs. Thergaon, Pune – 411033 Cpc, Bengaluru Pan: Aabcp0310Q (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

section 154 of the Act. Various courts of law have time and again held that any controversial issue cannot be entertained u/s 154 of the Act, as the same cannot be stated to be mistake apparent on record". Therefore, there is no scope in interfering with the Order and it is upheld. 7. In the result, the appeal is hereby