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

DR PAMOD EKNATHRAO JADHAV,AURANGABAD vs. ITO, WARD-1(6), AURANGABAD, AURANGABAD

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.2381/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Dr. Pramod Eknathrao Vs. Ito, Ward-1(6), Jadhav, Aurangabad. Row House No.1, Samarth Heritage, Opp. Marathwada Sanskrity Mandal Khadkeshwar, Aurangabad- 431001. Pan : Adfpj4882K Appellant Respondent Assessee By : Shri Pratikh Jha Revenue By : Shri Umesh Phade Date Of Hearing : 26.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.06.2025 Passed By Ld. Addl./Jcit(A)-1, Gurugram [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied

disallowance of agricultural income, unexplained money deposited during de monetisation u/s 69A, disallowance of business promotion expenses and disallowance on account

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

unexplained money u/s 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

MRS NEHA VITTHAL DIMBLE,PUNE vs. ITO, WARD-3(3), PUNE, PUNE

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

money under\nsection 69A r. w. s.115BBE and the learned CIT (Appeals) has erred in\nconfirming the same.\n2. The learned AO has erred in making addition of Rs.14,08,073/- in respect\nof purchase of motor vehicle as unexplained expenditure under section 69C\nr. w. s.115BBE and the learned CIT (Appeals) has erred in confirming the\nsame

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT , MOHOL

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURAVATHA SASTHA MARYADIT, MOHOL

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURVAGHA SANSTHA MARYADIT, MOHOL

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURAVATHA SANSTHA MARYADIT, MOHOL

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT,SOLAPUR vs. ITO WARD 2, PANDHARPUR

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT,SOLAPUR vs. ITO WARD 2, PANDHARPUR

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

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

unexplained money u/s 69A of the IT Act, deposited in the shape of SBN in Bank during the demonetisation period. Apart from above addition, another addition was also made to the income of the assessee on account of disallowance

MR VISHAL SUBHASHGIR GIRI,AURANGABAD vs. ITO, WARD-1(5), AURANGABAD, AURANGABAD

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.254/Pun/2025 धििाारण वषा / Assessment Year: 2017-2018 Mr. Vishal Subhashgir Vs Ito, Ward-1(5), Giri, Aurangabad 5, At Nimbayti, Post- Bahulkhede, Tal-Soygaon, Dist. Aurangabad-431120 Maharashtra Pan-Ayqpg9023P Appellant Respondent

unexplained money and the learned CIT A erred in disallowing the same. 3. The learned AO has erred in making

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

disallowance of interest on money lending activity at Rs.9.72 lakh on the basis of total advances taken at Rs.40.59 lakh on which interest rate of 24% per annum was applied. He accepted the assessee’s contention that some of the advances given were towards purchase of land, being the core Jayant V. Vasa business activity. He went with the assessee

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

unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source not being known, such deemed income will not fall even under the head, 'Income from other sources. Therefore, the corresponding deductions, which are applicable to the incomes