VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

search and seizure action u/s 132 of the Act was conducted in the Sava Group of cases on 31.10.2010 during which the assessee was also covered. In response to the notice u/s 153A served on the assessee for assessment years 2007-08 to 2012- 13, the assessee submitted that the original returns of income filed u/s 139(1) for assessment

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

search and seizure action u/s 132 of the Act was conducted in the Sava Group of cases on 31.10.2010 during which the assessee was also covered. In response to the notice u/s 153A served on the assessee for assessment years 2007-08 to 2012- 13, the assessee submitted that the original returns of income filed u/s 139(1) for assessment

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

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

search and seizure action u/s 132 of the Act was conducted in the case of the assessee on 16.01.2019. In response to the notice u/s 153A of the Act issued on 09.09.2019 the assessee filed his return of income on 30.11.2020 declaring total income of Rs.Nil. The Assessing Officer issued and served statutory notices

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

seizure action u/s 132 was carried out on Kokani Group on 08.09.2015. In the course of said search action, apparently incriminating documents marked as page no. 16 & page no. 17 of item no. 07 of Annexure A, containing incriminating information relating to the respondent, were seized. The said seized papers allegedly recorded unaccounted cash transactions of the respondent with Kokani

ALNESH MOHAMADAKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

search and seizure action u/s 132 of the Act was conducted in the case of the assessee on 16.01.2019. In response to the notice u/s 153A of the Act issued on 09.09.2019 the assessee filed his return of income on 30.11.2020 declaring total income of Rs.Nil. The Assessing Officer issued and served statutory notices

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

seizure action from any of such information gathered by the AO in the post search investigations. Bringing our attention to the nature of additions made by the AO in the assessment made u/s.153A of the Act, Ld. Counsel submitted that the AO made couple of additions on account of (1) adopting Municipal Tax value for income from House Property

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

seizure action from any of such information gathered by the AO in the post search investigations. Bringing our attention to the nature of additions made by the AO in the assessment made u/s.153A of the Act, Ld. Counsel submitted that the AO made couple of additions on account of (1) adopting Municipal Tax value for income from House Property

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

seizure action from any of such information gathered by the AO in the post search investigations. Bringing our attention to the nature of additions made by the AO in the assessment made u/s.153A of the Act, Ld. Counsel submitted that the AO made couple of additions on account of (1) adopting Municipal Tax value for income from House Property

KADIR USMAN SHAIKH,SATARA vs. ITO,CEN.II PUNE, PUNE

In the result, the appeals of the assessee for the A

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

search and seizure operations u/132 of the Act. Referring to the addition of Rs.42,000/- Ld. AR brought our attention to the above extracted Para Nos.4 and 5 of the assessment order and submitted that the balance sheet contains the details of house property

KADIR USMAN SHAIKH,LONAVALA vs. ITO CEN.II, PUNE, PUNE

In the result, the appeals of the assessee for the A

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

search and seizure operations u/132 of the Act. Referring to the addition of Rs.42,000/- Ld. AR brought our attention to the above extracted Para Nos.4 and 5 of the assessment order and submitted that the balance sheet contains the details of house property

KADIR USMAN SHAIKH,SATARA vs. ITO,CEN.II PUNE, PUNE

In the result, the appeals of the assessee for the A

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

search and seizure operations u/132 of the Act. Referring to the addition of Rs.42,000/- Ld. AR brought our attention to the above extracted Para Nos.4 and 5 of the assessment order and submitted that the balance sheet contains the details of house property

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

property development since last many years. A search and seizure action u/s. 132 of the Act was conducted at the business and residential premises of different members/associate concerns of Tapadia Group of Aurangabad on 21/08/2018. During the course of search, statement of one of the Directors of the company namely; Jugalkishore Tapadia recorded

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

Housing Ltd. Vs. ITO (2014) 45 taxmann.com 144 (Kar), wherein it has been held that Chpter XIV-B does not preclude the Assessing Officer to proceed against the assessee by issuing notice under section 148 of the Act. He thus, stressed that after search proceedings carried out in the case of another person, it was open to the Assessing Officer

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

property and bring it to assessment. It is not merely an information of undisclosed income but also to seize money, bullion etc. representing the undisclosed income and to retain them for the purposes of realization of taxes, penalties etc. Search and seizure is a serious invasion in the privacy of the person. Section 132 which is a complete code