NILESH POPATLAL GADA,PUNE vs. INCOME TAX OFFICER WARD 2(4) , PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

disallowance of claim of agriculture income of Rs 5,52,310/- and addition u/s 68 of the Act treating the same as unexplained cash credit is unwarranted, unjustified and contrary to the provisions of the Act and facts prevailing in the case. It further be held that no addition is warranted in the case of the Appellant. The addition

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered-  Whether nature of income is clearly explained during the survey or during assessment proceedings.  Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from one of the specific

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered-  Whether nature of income is clearly explained during the survey or during assessment proceedings.  Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from one of the specific

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered-  Whether nature of income is clearly explained during the survey or during assessment proceedings.  Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from one of the specific

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered-  Whether nature of income is clearly explained during the survey or during assessment proceedings.  Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from one of the specific

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered-  Whether nature of income is clearly explained during the survey or during assessment proceedings.  Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from one of the specific

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. BALAJI RAMCHANDRA ANDE, LATUR

In the result, appeal of the Revenue dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

sections 68, 69, 69A to 69D and levy of higher rate of tax u/s 115BBE, following factors are required to be considered – • Whether nature of income is clearly explained during the survey or during assessment proceedings. • Whether income can be classified under a particular head of income based on nature so as to demonstrate that it is flowing from

ROASHAN VISHNU PATHARE, L/H OF VISHNU TUKARAM PATHARE,,PUNE vs. INCOME-TAX OFFICER, WARD - 4(4),, PUNE

Appeal is partly allowed for statistical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं./ Ita No.221/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13

disallowance in principle. 4. The fact also remains that we have prime facie notice assessee have executed his corresponding sale deed (registered documents) on 24.12.2010 whether as the Assessing Officer’s remand report stated the same have been acted upon on 30.04.2011 ( in the relevant previous year). We are therefore of the view that the instant clinching issue regarding

ITO, NASHIK vs. ANKIT NARESH TULSIAN, NASHIK

In the result, appeal of the Revenue is dismissed

69A", "115BBE", "131", "133A", "132", "142(3)" ], "issues": "Whether reassessment proceedings initiated on a change of opinion are valid; and whether LTCG from sale of shares, meeting all conditions of Section 10(38), can be disallowed

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. METAROLLS ISPAT PVT. LTD., JALNA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

disallow the purchases. 14. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed by both sides. We have also considered the various decisions cited before us by both sides. We find the Assessing Officer in the instant case made addition of Rs.11

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

VIJAY GULABRAO SONAWANE,NASHIK vs. ITO WARD 2(1), NASHIK

In the result, the appeal of assessee is dismissed

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

69A r.w.s. 115BBE of the Act; (ii) Rs. 50,00,000 as unexplained cash gift under section 68 r.w.s. 115BBE of the Act and (iii) Rs.3,20,700/- on account of disallowance

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

disallow the purchases.\n14. We have heard the rival arguments made by both the sides, perused the\norders of the Assessing Officer and Ld. CIT(A) and the paper book filed by both\nsides. We have also considered the various decisions cited before us by both sides.\nWe find the Assessing Officer in the instant case made addition of\nRs.11

VIDYA VIKAS PRATISHTAN,SOLAPUR vs. DCIT, EXEMPTION CIRCLE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.902/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Vidya Vikas Pratishtan, Vs. Assessment Unit, 72/2B, Pratap Nagar, Income Tax Department. Soregaon, Solapur- 413004. Pan : Aaatv8537F Appellant Respondent Assessee By : Shri Piyush Bafna Revenue By : Shri Amit Bobde Date Of Hearing : 18.08.2025 Date Of Pronouncement : 29.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2022-23. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeal.

disallowance of Rs 1,73,56,240/- on account of receipts from incidental objects, without appreciating that such receipts comprised fees and contributions directly related to educational activities of the trust, and not commercial in nature and hence, the addition made under section 69A

VTP FOODS,PUNE vs. ITO WARD 7 (3), PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

section 69A of the I.T. Act r.w.s. 115BBE of the I.T. Act. Further the assessee claimed total Agricultural receipts of Rs. 81,52,475/- which includes cash deposits of Rs. 50,99,000/- and balance Agricultural receipts works out to Rs. 30,53,475/- which has not been justified. Hence, the amount of Rs. 30,53,475/- treated as income

ACIT, CIRCLE-2, PUNE, PUNE vs. BHIKSHU GRANIMART, PUNE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

69A of the Income Tax Act, 1961 and taxed accordingly. Penalty proceedings u/s 271AAC are hereby initiated since the income of the assessee includes income chargeable to tax under the provisions of section 115BBE of the Income Tax Act, 1961.” 7. In appeal, the Ld. CIT(A) / NFAC deleted all the additions made by the Assessing Officer

ARK CARTONS PVT. LTD.,PUNE vs. ITO, WARD 8(1) 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 No.720/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Ark Cartons Private Limited, V The Income Tax Officer, 67/9, D-3 Block, Midc, S Ward-8(1), Pune-44. Chinchwad, Pune – 411019. Maharashtra. Pan: Aanca6083B Appellant/ Assessee Respondent / Revenue Assessee By Shri Rinkesh Gupta – Ca Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 24/06/2025 Date Of Pronouncement 26/06/2025 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)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 17.01.2025 Emanating From The Assessment Order Passed U/S.143(3) Of The Income Tax Act, 1961, For A.Y.2017-18 Dated 23.12.2019. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case, The Ld. Assessing Officer Erred In Adding & Ld. Commissioner Of Income Tax (Appeals)

disallowance may please be deleted. 3. On the facts and Circumstances of the Case, the Ld. Assessing officer erred in applying provisions of Section 115BBE to the addition made u/s 69A

BALASAHEB ARJUN MALAWADE,SOLAPUR vs. ITO WARD 2(3), SOLAPUR

In the result, the appeal(s) of the assessee for both the AYs 2018-19\nand 2020-21 are treated as allowed for statistical purposes

disallowance of exemption of net\nagricultural income as income from undisclosed sources u/s 69A of the Act\nto the Nil income returned by the assessee.\n3.2 For AY 2020-21, assessee filed his return of income on 08.01.2020\ndeclaring total income at Rs.1,70,450/-. During AY 2020-21, the assessee\ndeclared income from other sources amounting to Rs.1

BALASAHEB ARJUN MALAWADE,SOLAPUR vs. ITO WARD 2(3), SOLAPUR

In the result, the appeal(s) of the assessee for both the AYs 2018-19\nand 2020-21 are treated as allowed for statistical purposes

disallowance of exemption of net\nagricultural income as income from undisclosed sources u/s 69A of the Act\nto the Nil income returned by the assessee.\n3.2 For AY 2020-21, assessee filed his return of income on 08.01.2020\ndeclaring total income at Rs.1,70,450/-. During AY 2020-21, the assessee\ndeclared income from other sources amounting to Rs.1