DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), PUNE, PUNE vs. ENTERPRISEDB SOFTWARE INDIA PRIVATE LIMITED, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

250 by the National Faceless Appeal Centre, Delhi [in short ‘NFAC/CIT(A)’] anent to assessment year 2017-18 [in short ‘AY’] which in turn arisen out of order of assessment dt. 29/09/2019 passed u/s 143(3) of the Act by learned Asstt. Commissioner of Income Tax, Circle-1(2), Pune [in short ‘AO’]. The assessee also preferred a cross objection

R B DIAMOND HOUSE,JALGAON vs. PNE-C-1, RANGE -25, CIRCLE -1, OFFICE OF THE COMMISSIONER OF INCOME TAX- JALGAON

In the result, the appeal of the assessee is allowed for statistical\npurposes

Section 69A.\nGround No. 6: Interest Disallowance Rs.1,54,43,569/-\n6.\nOn the facts and in the circumstances of the case and in law, the\nlearned Commissioner of Income Tax (Appeals) ought to have\nconsidered and deleted the disallowance of Rs.1,54,43,569/-\nbeing\ninterest on Cash Credit facility as the Cash Credit facility was\nproperly reflected

THE JALGAON PEOPLES CO-OPERATIVE BANK LIMITED,JALGAON vs. DCIT CIRCLE-1 JALGAON , JALGAON

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.185/Pun/2024 निर्धारण वषा / Assessment Year : 2016-17 The Jalgaon People Co-Op. Bank Ltd. 152, Polan Peth, Dana Bazar, Jalgaon-425001. Pan: Aacat1603M . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Circle-1, Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024

disallowance of (a) loss on sale of non-banking assets (b) bad debts (c) provision for BDDR & (d) employee welfare etc. and assessed the total income at ₹8,95,13,890/- u/s 143(3) as against returned income. 2.2 When aforestated additions are assailed in an appeal before first appellate authority, the Ld. NFAC accorded as many as four clear

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

disallowing the\nclaim for exemption under section 11 of the Act, even though the\nappellant was a registered charitable institution under section 12AA of\nthe Act and had duly applied the income towards its charitable\nobjectives.\nCapital Nature of Donations - Not Taxable:\n6. On the facts and in the circumstances of the case and without\nprejudice to any other ground

MANISHA DHANANJAY HOLKAR,NASHIK vs. WARD 1(1), NASHIK

In the result, the appeal of the assessee is allowed for statistical\npurposes

disallowed genuine\nbusiness purchases without verifying the evidentiary material available on\nrecord, including the assessee's ledger accounts and bank statements.\nAlthough the assessee did not respond to the hearing notice, the Ld.\nCIT(A)/NFAC failed to consider the facts and documents already on record,\nwhich constitutes a violation of Section 250(6

LOTUS MULTY SPECIALITY HOSPITAL,PUNE vs. ITO WARD 14(5) PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

section 250(6) providing that appellate order shall state the points for determination, decision thereon and reasons for its decision. Hence the order of the CIT(A) may please be set aside and matter may please be restored back to AO/or CIT(A) fresh de novo adjudication as per law. 4) The Id. AO erred in disallowing

LOTUS MULTY SPECIALITY HOSPITAL,PUNE vs. ITO WARD 14(5) PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

section 250(6) providing that appellate order shall state the points for determination, decision thereon and reasons for its decision. Hence the order of the CIT(A) may please be set aside and matter may please be restored back to AO/or CIT(A) fresh de novo adjudication as per law. 4) The Id. AO erred in disallowing

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

V D M-POWER P LTD,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1,, AURANGABAD

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

M/S. THAKKER DEVELOPERS PVT.LTD,,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

YASHWANT FORGINGS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SATISH MADHAORAO YEOLE,PUNE vs. INCOME-TAX OFFICER, WARD 4(4), , PUNE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1) of the Act. 4. Brief facts of the case: Assessee Sixsigma Medicare and Research Ltd. filed return of income