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

house property in respect of Talegaon flat of Rs.31,920/- and Rs.42,000/- from Lunkad Collonade Viman Nagar property is concerned, it is the submission of the Ld. Counsel for the assessee that due to some arithmetical error, there was shortfall in disclosing that rental income but rental income from the above two properties was disclosed. We find some force

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

house property in respect of Talegaon flat of Rs.31,920/- and Rs.42,000/- from Lunkad Collonade Viman Nagar property is concerned, it is the submission of the Ld. Counsel for the assessee that due to some arithmetical error, there was shortfall in disclosing that rental income but rental income from the above two properties was disclosed. We find some force

M/S. GREAT FORTUNE INVESTMENTS AND INFRASTRUCTURE PVT.LTD,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

The appeal of the assessee is allowed

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.2325/Pun/2017 निर्ाारण वषा / Assessment Year : 2014-15 Great Fortune Investments & The Assistant Commissioner Of Infrastructure Pvt. Ltd., Vs Income Tax, Shop No.6, Rushiraj Heights, Near Cirlce-1, Nashik. Nmc Water Tank, Parijat Nagar, Mahatma Nagar, Nahik. Pan: Aaccg 6406 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri S.P.Walimbe - Dr Date Of Hearing 10/02/2022 Date Of Pronouncement 08/04/2022

34,500/- for repairs and collection charges from the total rent receipt of ₹ 1,15,000/-. The flat was 1169 sq. ft. in area and it was let out on rent to the associate concern M/s. Avinash Construction. The Assessing Officer observed that the property was purchased on 30.08.1999 and the total purchase price

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

section 57(iii) of the IT Act, deduction of interest paid shall be allowed as deduction only if it is laid out wholly and exclusively for the purpose of making or earning such income. As is evident from the above table, the assessee has received interest @21% on the amount of loans given to M/s Gagan I Land Township

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

section 57(iii) of the IT Act, deduction of interest\npaid shall be allowed as deduction only if it is laid out wholly and exclusively for\nthe purpose of making or earning such income. As is evident from the above table,\nthe assessee has received interest @21% on the amount of loans given to M/s\nGagan I Land Township

INCOME-TAX OFFICER vs. M/S.GOLDEN TRELLIS DEVELOPMENTS,, PUNE

In the result, both appeal of the Revenue in ITA

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.2549 & 2550/Pun/2016 िनधा"रणवष" / Assessment Years : 2012-13 & 2013-14 The Income Tax Officer, M/S.Golden Trellis Ward-2(2), Pune. Vs Developments, S.No.38(1), 779, Balewadi, Pune – 411045. Pan: Aaaag 6124 C Appellant/ Revenue Respondent /Assessee Assessee By Shri Hari Krishan – Ar Revenue By Shri S P Walimbe & Shri Shivraj B More – Cit-Dr Date Of Hearing 26/07/2022 Date Of Pronouncement 21/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-3, Pune, Dated 08.08.2016 & 12.08.2016 For The A.Y. 2012-13 & 2013-14 Respectively. The Appellant Revenue In A.Y.2012-13 Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case, The Cit(A) Has Erred In Allowing The Assessee Claim Of Deduction Of Rs.24,39,34,737/- U/S 80Ib(10) For A.Y.2012-13, When The Assessee Had Failed To Obtain The Completion Certificate From The Local Authority Within The Stipulated Due Date 31.03.2012 As Per Provisions Of Section 80Ib(10)(A) Of The I.T.Act, 1961. 2. On The Facts & Circumstances Of The Case, The Cit(A) Has Failed To Appreciate The Fact The That The Occupancy Certificate

Section 80IB(10)(a) of the I.T.Act, 1961. 2. On the facts and circumstances of the case, the CIT(A) has failed to appreciate the fact the that the occupancy certificate ITA No’s.2549 & 2550/PUN/2016for A.Y. 2012-13 & 13-14 M/s.Golden Trellis Developments (R) issued by licensed architect was rejected by the PMC within 21 days from date of receipt

INCOME-TAX OFFICER vs. M/S.GOLDEN TRELLIS DEVELOPMENTS,, PUNE

In the result, both appeal of the Revenue in ITA

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.2549 & 2550/Pun/2016 िनधा"रणवष" / Assessment Years : 2012-13 & 2013-14 The Income Tax Officer, M/S.Golden Trellis Ward-2(2), Pune. Vs Developments, S.No.38(1), 779, Balewadi, Pune – 411045. Pan: Aaaag 6124 C Appellant/ Revenue Respondent /Assessee Assessee By Shri Hari Krishan – Ar Revenue By Shri S P Walimbe & Shri Shivraj B More – Cit-Dr Date Of Hearing 26/07/2022 Date Of Pronouncement 21/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-3, Pune, Dated 08.08.2016 & 12.08.2016 For The A.Y. 2012-13 & 2013-14 Respectively. The Appellant Revenue In A.Y.2012-13 Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case, The Cit(A) Has Erred In Allowing The Assessee Claim Of Deduction Of Rs.24,39,34,737/- U/S 80Ib(10) For A.Y.2012-13, When The Assessee Had Failed To Obtain The Completion Certificate From The Local Authority Within The Stipulated Due Date 31.03.2012 As Per Provisions Of Section 80Ib(10)(A) Of The I.T.Act, 1961. 2. On The Facts & Circumstances Of The Case, The Cit(A) Has Failed To Appreciate The Fact The That The Occupancy Certificate

Section 80IB(10)(a) of the I.T.Act, 1961. 2. On the facts and circumstances of the case, the CIT(A) has failed to appreciate the fact the that the occupancy certificate ITA No’s.2549 & 2550/PUN/2016for A.Y. 2012-13 & 13-14 M/s.Golden Trellis Developments (R) issued by licensed architect was rejected by the PMC within 21 days from date of receipt

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. VAISHNAVI SATISH BANKAR, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

Housing Loan for Flat No.7 Shivanjali Near Mahadev Temple, Indra Nagae, Chinchwad, Pune-411033 against which the Assessee has claimed deduction u/s.24(b) claiming this impugned flat as self-occupied property. In these facts and circumstances of the case, the deduction of Rs.55,292/- is upheld. Accordingly, Ground No.1 of the Assessee is dismissed. Ground No.2 : 11. This Ground relates

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

Housing Loan for Flat No.7 Shivanjali Near Mahadev Temple, Indra Nagae, Chinchwad, Pune-411033 against which the Assessee has claimed deduction u/s.24(b) claiming this impugned flat as self-occupied property. In these facts and circumstances of the case, the deduction of Rs.55,292/- is upheld. Accordingly, Ground No.1 of the Assessee is dismissed. Ground No.2 : 11. This Ground relates

INCOME AX OFFICER, WARD-6(1), PUNE vs. SAMBHAJI MARUTI KATKAR, PUNE

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

34 (Delhi) In this case, the Hon'ble court went further and allowed exemption u/s 54F where the investment in new property was made in the name of assesse's wife and not even in joint name. Sale proceeds from property were invested in a vacant plot and purchase 5 ITA.No.645, 666 & CO.No.19/PUN./2024 of a residential house

MR. SAMBHAJI MARUTI KATKAR,PUNE vs. ITO, WARD 6(1), PUNE, PUNE

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

34 (Delhi) In this case, the Hon'ble court went further and allowed exemption u/s 54F where the investment in new property was made in the name of assesse's wife and not even in joint name. Sale proceeds from property were invested in a vacant plot and purchase 5 ITA.No.645, 666 & CO.No.19/PUN./2024 of a residential house

ROHIDAS BHIKU JAMBHULKAR,HINJAWADI vs. COMMISSIONER OF INCOME TAX (APPEALS) CIT (A), PUNE-3, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2530/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Rohidas Bhiku Jambhulkar, V The Commissioner Of At Hinjawadi, Near Ganesh S Income Tax (Appeals) Mandir, Tal.Mulshi, Cit(A), Pune – 3. Dist-Pune – 411057. Pan: Ahypj9277D Appellant/ Assessee Respondent / Revenue Assessee By Shri J.G.Bhumkar – Ar Revenue By Shri Sanjay Dhivare –Addl.Cit(Dr) Through Virtual Hearing Date Of Hearing 05/02/2025 Date Of Pronouncement 21/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2012-13 Dated 28.08.2024 Passed U/Sec.250 Of

34,716/- out of which Rs.14,65,900/- was through banking channel and Rs.12,68,816/- was in cash. Also, rent of house property of Rs.1,77,800/- was also in cash. These cash amounts was deposited in cash. Also, time deposit of Rs.4,00,000/- was matured on dt. 24.10.2011 with interest on it of Rs.10,914/. Also, there

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section