GAURAV RAJA PATHAK,PUNE vs. DCIT-CIRCLE1(1), PUNE

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

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

House Property as he possesses all the required documents to justify the genuineness of losses claimed in the ITR. 5. Appellant craves leave to add/alter/modify/amend/delete all or any of the grounds of appeal. 5. The Ld. Counsel for the assessee at the outset submitted that after receipt of the order, the assessee had filed an application u/s 154

SAMEER SATISH SATPUTE,PUNE vs. INCOME TAX OFFICER, (IT) WARD 4, PUNE , B.O. BHAWAN, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2933/Pun/2025 धििाारण वर्ा / Assessment Year : 2022-23 Sameer Satish Satpute, Ito, (It) Ward 4, Pune 39, Rakshak Society, Aundh, Pune-411027 Vs. Pan : Asops4608L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kishor B Phadke Department By : Shri Harshit Bari Date Of Hearing : 25-02-2026 Date Of 10-04-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 04.09.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Pune-13 [“Cit(A)”] Pertaining To Assessment Year (“Ay”) 2022-23. 2. Briefly Stated, The Facts Of The Case Are That The Assessee Is A Non- Resident Individual. During Fy 2021-22 Relevant To Ay 2022-23 Under Consideration, The Taxable Income Of The Assessee In India Comprised Of : (I) Rental Income From House Property In Pune; (Ii) Capital Gains From Stocks & Mutual Funds; (Iii) Dividend Income; (Iv) Fixed Deposits & (V) Nro Account Interest & Pass Through Income From Two Funds. For Ay 2022- 23, The Assessee Filed His Return Of Income U/S 139(1) Of The Income Tax Act, 1961 (The “Act”) On 30.07.2022 Claiming Refund Of Rs.3,62,090/-. The Return Of The Assessee Was Processed By The Cpc, Bengaluru U/S 143(1) Of The Act Vide Intimation Order Dated 06.10.2023 Wherein The Ld. Cpc Assessed The Total Income Of The Assessee At Rs.5,37,30,540/- & Raised A Tax Demand Of Rs.35,68,200/-. On Going Through The Intimation, The Assessee Noticed That Though Gross Total Income Was Accepted, Income Adopted As Chargeable At Special Rate Was Incorrect. As Per The Order Of 2

house property in Pune; (ii) capital gains from stocks and mutual funds; (iii) dividend income; (iv) fixed deposits and (v) NRO account interest and Pass Through Income from two funds. For AY 2022- 23, the assessee filed his return of income u/s 139(1) of the Income Tax Act, 1961 (the “Act”) on 30.07.2022 claiming refund of Rs.3

SAI BHARGAVNATH INFRA,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal of the assessee is allowed

House Sinhagad Road, Hingne Khurd, PUNE – 411 051 PAN: ACBFS 9830 K :Appellant Vs. The Asstt. Commissioner of Income-tax Circle 6, Pune. : Respondent Appellant by : Shri Suhas Bora Respondent by : Shri Arvind Desai Date of Hearing : 11-08-2022 Date of Pronouncement : 17-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD 2(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

u/s. 143(1), Form 26AS, computation of total income, copy of trust deed and the detail of beneficiaries such as their acknowledgment of return of income, computation of total income and Form 26AS. The documents submitted by assesse is kept on record. On perusal of submission of assessee, it is observed that the assesse trust is a specific trust, having

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD(2)(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

u/s. 143(1), Form 26AS, computation of total income, copy of trust deed and the detail of beneficiaries such as their acknowledgment of return of income, computation of total income and Form 26AS. The documents submitted by assesse is kept on record. On perusal of submission of assessee, it is observed that the assesse trust is a specific trust, having

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD(2)(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

u/s. 143(1), Form 26AS, computation of total income, copy of trust deed and the detail of beneficiaries such as their acknowledgment of return of income, computation of total income and Form 26AS. The documents submitted by assesse is kept on record. On perusal of submission of assessee, it is observed that the assesse trust is a specific trust, having

ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

154 rectification dated 11.06.2014. Suffice to say, we note that not only the CIT(A)’s detailed discussion in paras 10.3 to 10.3.5 has expressed agreement with the assessee’s contentions on all factual as well as legal aspects including that of “satisfaction” u/s. 14A (2) of the Act but also he concludes that the same ITA Nos. 2016 & 1694/PN/2017

DEPUTU COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

154 rectification dated 11.06.2014. Suffice to say, we note that not only the CIT(A)’s detailed discussion in paras 10.3 to 10.3.5 has expressed agreement with the assessee’s contentions on all factual as well as legal aspects including that of “satisfaction” u/s. 14A (2) of the Act but also he concludes that the same ITA Nos. 2016 & 1694/PN/2017

DEPUTY COMMISSSIONER OF INCOME TAX, CIRCLE -1,, AURANGABAD vs. ENDURANCE TECHNOLOGIES PVT. LTD,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

154 rectification dated 11.06.2014. Suffice to say, we note that not only the CIT(A)’s detailed discussion in paras 10.3 to 10.3.5 has expressed agreement with the assessee’s contentions on all factual as well as legal aspects including that of “satisfaction” u/s. 14A (2) of the Act but also he concludes that the same ITA Nos. 2016 & 1694/PN/2017