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:

120/- as against the returned income of Rs.1,77,94,590/-. 4. In appeal the Ld. CIT(A) / NFAC upheld the action of the Assessing Officer. 5. Aggrieved with such order of the Ld. CIT(A) / NFAC the assessee is in appeal before the Tribunal by raising the following grounds: 3 1. The Learned Commissioner of Income Tax (Appeals), NFAC

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

house property purchased on 24.05.2015 3. In this regard, an opportunity of being heard s being provided to you on 01.03.2024 at 03.00 PM. You are requested to make your submissions along with documentary evidences in support of your contention." 5. Assessee duly responded to the show cause notices and furnished the information about the purchase of residential properties

RAMDAS SITARAM PATIL,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE,, KOLHAPUR

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

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.621/Pun/2022 "नधा"रण वष" / Assessment Year : 2016-17 Ramdas Sitaram Patil, Vs. Acit, 238/2, Atharva Estate, Central Circle, E-Ward, Tarabai Park – 416 003 Kolhapur Kolhapur, Maharashtra Pan : Agupp5765D Appellant Respondent

4), goes to prove that the property was purchased prior to one year before the sale of the original asset. Thus, he submits that the appellant is not entitled for deduction u/s.54/54F of the Act. 9. We heard the rival submissions and perused the material on record. The solitary issue in the present appeal revolves round the entitlement of assessee

SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

120; (b) record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

MR. RAJESH GOVIND CHOUHAN,PUNE vs. JCIT CENTRAL CIRCLE 1(3), PUNE

In the result Appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2590/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 Mr.Rajesh Govind Chouhan, V The Joint Commissioner Plot No.14, Shree Hari S. Of Income-Tax, Central Banglow, Nandadeep Society, Circle-1(3), Pune. Karve Nagar, Pune – 411052. Maharashtra. Pan: Adlpc5054E Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Abhinay Kumbhar & Shri Vindo Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 20/05/2025 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(Appeals), Pune-11 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 14.10.2024 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per

120(4) of the Act. Thus, the Assessment Order so passed be kindly quashed and accordingly Appellant be granted just and proper relief in this regard. 4. On the facts and circumstances prevailing in the case and as per provisions and scheme of the Income-tax Act, 1961 ('The Act') it be held that the Assessment Order so passed

RAJU BHAUSAHEB ANAP,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.467/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Raju Bhausaheb Anap, The Income Tax Officer, 01 Rajshree Samartha Sankul, V Nashik. Near Kalawati Mata Mandi, S Kalanagar, Indira Nagar, Nashik – 422009. Pan: Anrpa 7092 E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/05/2023 Date Of Pronouncement 26/07/2023 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 20.02.2023 Emanating From The Penalty Order Dated 11.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal : Raju Bhausaheb Anap [A]

120/- claimed in original return and further claimed loss under the head House Property to the extent of (-) Rs.1,79,783/-. Also, the assessee disclosed income under the head Salaries of Rs.6,89,400/- as against Rs.4,76,110/- disclosed in the Original Return of Income. 2.4 After considering the submissions of the assessee, the Assessing Officer(AO) completed

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

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

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

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

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

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

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

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

house R & D activities. The Assessing Officer\nasked the assessee to furnish the details of capital and revenue expenditure\nincurred for R&D purposes along with the report given by the DSIR in form\nNo.3CL as required under Rule 6(7A) of the IT Rules. The assessee\nsubmitted necessary documents such as approval granted by the DSIR in\nForm

SHRI VINAY BADERA,PUNE vs. ACIT CIRCLE 3, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Shri Vinay Badera Acit, Circle 3, Pune 303, Rohan Tapovan, Sb Road, Vs. Gokhale Nagar, Pune – 411016 Pan: Abjpb1324J (Appellant) (Respondent) Assessee By : Shri B.S. Rajpurohit Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 30-01-2025 Date Of Pronouncement : 18-03-2025 O R D E R

B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Shri Vinay Badera ACIT, Circle 3, Pune 303, Rohan Tapovan, SB Road, Vs. Gokhale Nagar, Pune – 411016 PAN: ABJPB1324J (Appellant) (Respondent) Assessee by : Shri B.S. Rajpurohit Department by : Shri Arvind Desai, Addl CIT-DR Date of hearing : 30-01-2025 Date

YASH CONSTRUCTION CO.,LATUR vs. ACIT, CIRCLE 1, AURANGABAD, AURANGABAD

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

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

B” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.676 & 677/PUN/2024 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Yash Construction Co., Asst. CIT, Ajinkya City, Ambajogai Road, Circle-Nanded Latur-413512 Vs. PAN : AAAFY8593Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Sourabh

YASH CONSTRUCTION CO. ,NANDED vs. ACIT, CIRCLE , NANDED

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

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

B” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.676 & 677/PUN/2024 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Yash Construction Co., Asst. CIT, Ajinkya City, Ambajogai Road, Circle-Nanded Latur-413512 Vs. PAN : AAAFY8593Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Sourabh