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

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

10 of the assessment order that the assessee has received interest from\nfirms, interest on income tax refund and interest from banks. Thus, the total\ninterest received by the appellant is Rs.3,53,61,050/-. Besides interest, the\nappellant has also received commission from various entities and total of such\ncommission comes to Rs.1,41,16,645/-. Against these receipts

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal filed by the assessee is allowed

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

house property 9. Reduction in profit due to ICDS 10. International transaction(s) 11. Loss from currency fluctuations 03. The assessment was completed u/s 143(3) r.w.s. 144C(13) r.w.s 144B of the Income Tax Act, 1961 on 26/02/2022 determining total income of Rs.455,25,53,250/- (Rs.722,11,90,423/- as per computation sheet). 04. On subsequent review

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

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील सं. / ITA No.522/PUN/2023\n2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4562C Vs. Pr.CIT (Central), Pune\nAppellant Respondent\nआयकर अपील

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

houses totaling to Rs. 3,59,50,000/- and Rs. 1,37,73,000/- as additional amount received. 12. Now, in the instant appeal, we are only concerned with the sum of Rs. 1,37,73,000/- which the Ld.AO has observed that assessee has received the said sum in cash against the transfer of immovable properties and thus invoked

SHASHIKANT SUKDEO AMBEKAR,10, SADGURUNAGAR , NASIK 422007, MAHARASHTRA , INDIA vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, KENDRIYA RAJASWA BHAVAN,GADKARI CHOWK,AGRA ROAD,NASHIK

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.364/Pun/2023 िनधा"रण वष" / Assessment Years : 2016-17 Shashikant Sukdeo Ambekar, The Income Tax Officer, 10, Sadgurunagar, Vs Ward-2(1), Nashik. Nashik – 422007. Pan: Aavpa 6177 F Appellant / Assessee Respondent / Revenue Assessee By Shri Suresh Gawali – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 03/05/2023 Date Of Pronouncement 21/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 31.01.2023 Emanating From The Penalty Order Dated 17.01.2022 Under Section 271(1)(C) Of The Income Tax Act, 1961 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit Is Not Justified In Raising Penalty U/S 271(1)(C) Of Rs.1,33,020/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Riot Justified In Law. Shashikant Sukdeo Ambekar [A]

37,400/-, under section 80CCC of Rs12,600/- and under section 80TTA of Rs.868 and thus making total claim of chapter VI-A deduction of Rs.1,50,868/-. 3 Shashikant Sukdeo Ambekar [A] 3.1 The AO discussed the issue at length in the assessment order. The AO accepted Return of Income filed in response to notice under section

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

KHINVASARA CHAVAN,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Khinvasara Chavan Acit, Circle – 5, Pune Shop No.1 & 2, Vijay Apartments, Vs. 22, Mukund Nagar, Pune – 411037 Pan: Aacfk3473H (Appellant) (Respondent) Assessee By : Shri Rohan R Potdar Department By : Shri Aviyogi Ambadkar, Addl.Cit Date Of Hearing : 30-03-2026 Date Of Pronouncement : 30-03-2026 O R D E R Per R.K. Panda, Vp:

section 22 of the Act are to be excluded, therefore, we hold that no addition on account of deemed rent on unsold 37 flats can be made in the hands of the assessee. The ld. DR did not dispute that the assessee recognized the unsold flats as stock-in-trade but however relied on the order of CIT(A). Thus

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that Act. Due to this proviso on in the Act, such an adjustment is not automatic and referral

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

10. For all his services, the assessee made payment to Mr. Ajit Satam of Rs.26.55 Crores during FY 2009-10. The consideration was discharged by making cheque payments to the various parties at the direction of Mr. Ajit Satam. Subsequently, one Mr. Pramod Singh, known to Mr. Ajit Satam, would arrange to make RTGS payment into the bank account

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