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

1) (a) which consists of disallowance of Rs.5,80,64,605/-. The contention of the appellant remained unjustified and unsubstantiated. Hence, the Assessment Order is upheld the ground is noted as dismissed.” 9 ITA Nos.2392 & 2455/PUN/2024, AY 2018-19 3.1 Similarly, the Ld. CIT(A) dismissed the appeal of the assessee against section 154

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

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]

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] unreasonable, arbitrary, against the provisions of Income Tax Act, 1961 and therefore liable

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

154/- for A.Y. 2017-18 and Rs.60,93,292/- for A.Y. 2018-19. 5. Aggrieved assessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

154/- for A.Y. 2017-18 and Rs.60,93,292/- for A.Y. 2018-19. 5. Aggrieved assessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

154/- for A.Y. 2017-18 and Rs.60,93,292/- for A.Y. 2018-19. 5. Aggrieved assessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

154/- for A.Y. 2017-18 and Rs.60,93,292/- for A.Y. 2018-19. 5. Aggrieved assessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

154/- for A.Y. 2017-18 and Rs.60,93,292/- for A.Y. 2018-19. 5. Aggrieved assessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

154/- for A.Y. 2017-18 and\nRs.60,93,292/- for A.Y. 2018-19.\n\n5.\nAggrieved assessee preferred appeal before ld.CIT(A). For\nthe disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices

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

154 of the Act for deletion of the adjustment made of provision of bad debts by intimation under Section 143(1)(a) of the Act, it was disallowed

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

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

154/- for A.Y. 2017-18 and\nRs.60,93,292/- for A.Y. 2018-19.\n5.\nAggrieved assessee preferred appeal before ld.CIT(A). For\nthe disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

154/- for A.Y. 2017-18 and\nRs.60,93,292/- for A.Y. 2018-19.\n5. Aggrieved assessee preferred appeal before ld.CIT(A). For\nthe disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices

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

1)(ii) of the Act with retrospective effect from AY 2005-06 r.w.s. 155(18) of the Act, the Ld. AR further submitted that where an application is made to the Ld. AO in the prescribed form within the prescribed time then such claim shall not be deemed to be under reported income and falls outside the purview of penalty

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

154 ITD 650 (Kolkata) it has been held that in search assessments u/s.153A of the Act total income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

154 ITD 650 (Kolkata) it has been held that in search assessments u/s.153A of the Act total income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

154 ITD 650 (Kolkata) it has been held that in search assessments u/s.153A of the Act total income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

154 ITD 650 (Kolkata) it has been held that in search assessments u/s.153A of the Act total income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

154 ITD 650 (Kolkata) it has been held that in search assessments u/s.153A of the Act total income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search