ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

disallowance. Under these circumstances, if the GST for the impugned assessment year as well as the GST for the preceding assessment year which was not claimed from the undisclosed profit of assessment year 2020-21 but paid during the assessment year 2021-22 is excluded, then no undisclosed income

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income of Rs.7 crores as income from other sources as per discussion given in para 18.3 of his assessment order. Similar additions were made in the other two assessment years too. The Assessing Officer also made adjustments to the claim of deduction qua the income by way of Miscellaneous Receipts. Miscellaneous Receipts : On the denial of deduction u/s 80IA

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRADDHA CONSTRUCTIONS & POWER GENERATION PVT. LTD.,, PUNE

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.570/Pun/2015 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष"

undisclosed income to cover any errors, omissions or discrepancies in computing the taxable income should be set off against the disallowance

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

undisclosed amount declared, if the conditions in Section 271AAA (2) are not met with. This is quite different from the penal provision under Section 271 (1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

undisclosed amount declared, if the conditions in Section 271AAA (2) are not met with. This is quite different from the penal provision under Section 271 (1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

undisclosed amount declared, if the conditions in Section 271AAA (2) are not met with. This is quite different from the penal provision under Section 271 (1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHIVAJI BHAGWANRAO JADHAV,, PUNE

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

undisclosed income to cover any errors, omissions or discrepancies in computing the taxable income should be set off against the disallowance

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHIVAJI BHAGWANRAO JADHAV,, PUNE

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

undisclosed income to cover any errors, omissions or discrepancies in computing the taxable income should be set off against the disallowance

SHIVAJI BHAGWANRAO JADHAV,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

undisclosed income to cover any errors, omissions or discrepancies in computing the taxable income should be set off against the disallowance

SANJAY MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

undisclosed amount declared, if the conditions in Section 271AAA (2) are not met with. This is quite different from the penal provision under Section 271 (1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

SANJAY MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

undisclosed amount declared, if the conditions in Section 271AAA (2) are not met with. This is quite different from the penal provision under Section 271 (1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

ZAIN CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME -TAX,,

In the result, the appeal of assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

disallowance of VAT payment against undisclosed sales unearthed during search proceedings. In first round the appeal of assessee in ITA No. 1751/PUN/2004 was partly allowed. The issue relating to allowability of VAT payment against the undisclosed income

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

disallowance of 20% of the claim of agricultural income and added the same income from undisclosed 17 sources. In this