BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

section 36(1)(viia) was allowed by the Hon'ble ITAT to the extent of provision actually made for bad and doubtful debts (total provision) in the books of account at Rs.342.00 crores and thus confirmed the balance addition / disallowance

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

disallowed and added back to total income of\nassessee. Penalty proceeding under section 271[1][c] of the Income Tax Act 1961\nfor concealment of income is initiated separately.\nDisallowance of interest u/s 36

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 made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a `disallowance

INCOME TAX OFFICER, WARD-1, NANDED, NANDED vs. LATUR DISTRICT CENTRAL CO OP BANK LTD, LATUR

In the result, the appeal of the Revenue is dismissed

section 36(1)(visa) ought to be revenue in\nnature to allow the deduction.\nFurther I have examined, the decisions relied on by the assessing officer in\ncoming to the above conclusion that the provisions in respect of the bad and\ndoubtful debts as claimed by the appellant is not allowable and the\nappellant submissions that the decisions

M/S. THE KOTHARI WHEELS ,PUNE vs. DCIT, CPC,BANGALORE, BANGLORE

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

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a `disallowance

RAVINDRA DNYANESHWR BHUJBAL,PUNE vs. INCOME TAX OFFICER, WARD-14(5), PUNE, PUNE

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

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a `disallowance

GORIBI ABDUL KARIM NADAF,PUNE vs. COMMISSIONER INCOME TAX (APPEALS), ADDL JCIT (A) -1 AHMEDABAD, AHMEDABAD

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a `disallowance

GORIBI ABDUL KARIM NADAF,PUNE vs. COMMISSIONER OF INCOME TAX (APPEALS), ADDL JCIT (A) 1 - AHMEDABAD, COMMISSIONER OF INCOME TAX (APPEALS), ADDL/JCIT (A) AHMEDABAD

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a `disallowance

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

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

disallowance\nmade u/s 36(1)(va) in the Intimation under section 143(1)(a) can be\nconstrued as a `disallowance

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 by way of an intimation under section 143(1)(a) of the Act. 14. We are conscious of the fact that Section 36

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

36(1)(va) may kindly be deleted. 2. Disallowance under section 36(1)(va) amounting to Rs.1,64,120/- against

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

36 (1) (va) of the Act against the respective amounts due for payment in the next month of May 2015, as these payments disallowed for the month of April 2015 have been made before the due dates of payment falling in the month of May 2015. Similarly, the respective payments made after the due dates in May 2015 and disallowed

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

36 (1) (va) of the Act against the respective amounts due for payment in the next month of May 2015, as these payments disallowed for the month of April 2015 have been made before the due dates of payment falling in the month of May 2015. Similarly, the respective payments made after the due dates in May 2015 and disallowed

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

36 (1) (va) of the Act against the respective amounts due for payment in the next month of May 2015, as these payments disallowed for the month of April 2015 have been made before the due dates of payment falling in the month of May 2015. Similarly, the respective payments made after the due dates in May 2015 and disallowed

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

36 (1) (va) of the Act against the respective amounts due for payment in the next month of May 2015, as these payments disallowed for the month of April 2015 have been made before the due dates of payment falling in the month of May 2015. Similarly, the respective payments made after the due dates in May 2015 and disallowed

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

36 (1) (va) of the Act against the respective amounts due for payment in the next month of May 2015, as these payments disallowed for the month of April 2015 have been made before the due dates of payment falling in the month of May 2015. Similarly, the respective payments made after the due dates in May 2015 and disallowed

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. 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) of the Act. b. Disallowance of deduction under section 43B of the Act-The CPC disallowed claim under section 43B of the Act made by the Appellant on the basis that there is a mismatch between the claim as per the Income-tax Return (ITR) and Tax Audit Report (TAR) and proposed an adjustment

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) of the Act. b. Disallowance of deduction under section 43B of the Act-The CPC disallowed claim under section 43B of the Act made by the Appellant on the basis that there is a mismatch between the claim as per the Income-tax Return (ITR) and Tax Audit Report (TAR) and proposed an adjustment