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

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

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

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

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

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

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

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

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

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

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

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

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

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

SIDDHESHWAR INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.760/Pun/2016 िनधा"रण वष" / Assessment Year: 2008-09 Siddheshwar Industries Pvt. Vs. Dcit, Central Circle- Ltd., 2(2), Pune. Plot No.A-50, H- Block, Midc, Pimpri, Pune- 411018. Pan : Aagcs4976E Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri Piyushkumar Singh Yadav Date Of Hearing 09.03.2022 : Date Of Pronouncement : 20.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 23.10.2015 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. In The Facts & Circumstances Of The Case & In Law, The Learned C.I.T. [A] 12 Has Erred By Wrongly Enhance The Amount Of Rs.2,95,00,000/- By Disallowing The Claim Of Deduction U/S 43B In Revised Return Of Income Filed U/S 153A Of The I T Act. The Aforesaid Addition Being Arbitrary, Perverse, Based On Surmises & Conjecture

search and seizure operations, certain incriminating material was stated to have been found. The statement of the appellant was recorded under the provisions of section 132(4) of the Act, wherein, it is stated that the appellant had made gross disclosure of Rs.10,72,84,798/- which inter-alia include disallowance of statutory dues

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

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

DCIT, CENTRAL CIRCLE- 1(3), PUNE, INCOME TAX, PUNE vs. GARWARE TECHNICAL FIBRES LIMITED, MAHARASHTRA

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

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

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

House', 39-D 2/6,\nShankarsheth Road, Near Meera\nSociety, Pune – 411037.\nPAN: AABFB4517E\nAppellant/Assessee\nvs\nDy. Commissioner of\nIncome Tax, Circle-5,\nPune.\nRespondent /Revenue\nAssessee by\nShri Nikhil S Pathak\nRevenue by\nShri Amol Khairnar – CIT(DR)\nDate of hearing\n29/01/2026\nDate of pronouncement\n11/03/2026\nआदेश/ ORDER\nPER DR. DIPAK P. RIPOTE, AM:\nThese three appeals filed

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

House', 39-D 2/6,\nShankarsheth Road, Near Meera\nSociety, Pune – 411037.\nPAN:AABFB4517E\nAppellant/Assessee\nvs\nDy. Commissioner of\nIncome Tax, Circle-5,\nPune.\nRespondent /Revenue\nAssessee by\n: Shri Nikhil S Pathak\nRevenue by\n: Shri Amol Khairnar – CIT(DR)\nDate of hearing\n: 29/01/2026\nDate of pronouncement\n: 11/03/2026\nआदेश/ ORDER\nPER DR. DIPAK P. RIPOTE, AM:\nThese three

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

House', 39-D 2/6, Income Tax, Circle-5,\nShankarsheth Road, Near Meera Pune.\nSociety, Pune – 411037.\nPAN:AABFB4517E\nAppellant/Assessee\nRespondent /Revenue\nAssessee by\nShri Nikhil S Pathak\nRevenue by\nShri Amol Khairnar – CIT(DR)\nDate of hearing\n29/01/2026\nDate of pronouncement\n11/03/2026\nआदेश/ ORDER\nPER DR. DIPAK P. RIPOTE, AM:\nThese three appeals filed by the Assessee against the separate