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

SHIVAJI RAMDAS SAKHARE,PUNE vs. INCOME-TAX OFFICER, WARD - 2(4), PUNE

Appeal is dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1567/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 Shivaji Ramdas Sakhare, Survey No.87/1/1(P), Sakhare Wasti, Hinjewadi, Mulshi, Pune- 412 106. .......अपऩलधथी / Appellant Pan : Awnps8232K बनधम / V/S. ……प्रत्यथी / Respondent Ito, 2(4), Pune Assessee By : None Revenue By : Shri S. P. Walimbe

131 Taxman 743 (Ker), it was held that an a consideration of the provisions of Rule 46A particularly sub rule(4) thereof the provisions of section 250(1) conferring the power on the Commissioner (Appeals), it is clear that inspite of the provisions of the rule 46A(1), the provisions of section 250 enables the Commissioner (Appeals) to accept

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

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

Housing Pvt. Ltd., Shree Balaji Realty, Shri Siddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes LLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on 12/01/2019. Statement commenced on 12/01/2019 at 08:30 PM. OATH ADMINISTERED "I swear in the name of God that I will speak truth, only truth and nothing but the truth. I further confirm that

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

house property We would also like to mention that assessee had completely changed his stand in respect of finance charges in this additional ground. One of the assessee's stands definitely have no legs to stand. Assessee's claim that the money was borrowed for acquiring property which is fetching rent needs proper verification and investigation

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

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

Housing Pvt. Ltd., Shree Balaji Realty, Shri Siddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes LLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on 12/01/2019. Statement commenced on 12/01/2019 at 08:30 PM. OATH ADMINISTERED "I swear in the name of God that I will speak truth, only truth and nothing but the truth. I further confirm that

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

section 131(1A). The Ld. Counsel for the\nassessee submitted that the presumption u/s 132(4A) is a rebuttal presumption\nagainst the person in whose possession and control the documents / books are\nfound.\n18.\nThe Ld. Counsel for the assessee submitted that not a single customer was\nexamined by the search party either during the course of search or post

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

131 13(2) read\nwith sec 11(5) of the Income-tax Act. 1961\n3. (Nothing is mentioned at Ground number 3)\n4. The ld Commissioner of Income Tax has erred in exercising\njurisdiction u/s 263 and issuing directions to the AO to reopen the case\nin respect of issue of investment related party despite the said issue was\nthoroughly

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

section 131(1A). The Ld. Counsel for the\nassessee submitted that the presumption u/s 132(4A) is a rebuttal presumption\nagainst the person in whose possession and control the documents / books are\nfound.\n18. The Ld. Counsel for the assessee submitted that not a single customer was\nexamined by the search party either during the course of search or post

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

section 153C to the present proceedings is not upheld, then the matter may kindly be restored to the file of the Hon. CIT(A) to adjudicate ground no. 1 & 2 of the grounds raised before Hon. CIT(A) challenging re-opening u/s 147. Alternatively, the respondent may kindly be permitted to argue the ground relying upon Rule

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

131 of the IT Act\ni)\nShri Prakash G Bhandare\nii)\nShri Vijay Patil\nShri Prakash G. Bhandare (Head Master of Chandrabai Bhauso\nPatil Madhyamik Vidyalaya) in his statement stated that he has\nnever collected donations for the trust ever since he has been\nworking for the school beginning from 2004. Similarly Shri Vijay\nPatil stated that he has never

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

131 of the IT Act\ni)\nShri Prakash G Bhandare\nii)\nShri Vijay Patil\nShri Prakash G. Bhandare (Head Master of Chandrabai Bhauso\nPatil Madhyamik Vidyalaya) in his statement stated that he has\nnever collected donations for the trust ever since he has been\nworking for the school beginning from 2004. Similarly Shri Vijay\nPatil stated that he has never

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

131 of the IT Act i) Shri Prakash G Bhandare ii) Shri Vijay Patil Shri Prakash G. Bhandare (Head Master of Chandrabai Bhauso Patil Madhyamik Vidyalaya) in his statement stated that he has never collected donations for the trust ever since he has been working for the school beginning from 2004. Similarly Shri Vijay Patil stated that he has never

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

131 of the IT Act\ni)\nShri Prakash G Bhandare\nii)\nShri Vijay Patil\nShri Prakash G. Bhandare (Head Master of Chandrabai Bhauso\nPatil Madhyamik Vidyalaya) in his statement stated that he has\nnever collected donations for the trust ever since he has been\nworking for the school beginning from 2004. Similarly Shri Vijay\nPatil stated that he has never

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

131 of the IT Act i) Shri Prakash G Bhandare ii) Shri Vijay Patil Shri Prakash G. Bhandare (Head Master of Chandrabai Bhauso Patil Madhyamik Vidyalaya) in his statement stated that he has never collected donations for the trust ever since he has been working for the school beginning from 2004. Similarly Shri Vijay Patil stated that he has never

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

131 of the IT Act i) Shri Prakash G Bhandare ii) Shri Vijay Patil Shri Prakash G. Bhandare (Head Master of Chandrabai Bhauso Patil Madhyamik Vidyalaya) in his statement stated that he has never collected donations for the trust ever since he has been working for the school beginning from 2004. Similarly Shri Vijay Patil stated that he has never

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

Housing Pvt. Ltd., Shree Balaji Realty, Shri\nSiddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes\nLLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on\n12/01/2019.\nStatement commenced on 12/01/2019 at 08:30 PM.\nOATH ADMINISTERED\n\"I swear in the name of God that I will speak truth, only truth and nothing but\nthe truth. I further confirm that

MEENAMANI GANGA BUILDER LL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

Housing Pvt. Ltd., Shree Balaji Realty, Shri\nSiddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes\nLLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on\n12/01/2019.\nStatement commenced on 12/01/2019 at 08:30 PM.\nOATH ADMINISTERED\n\"I swear in the name of God that I will speak truth, only truth and nothing but\nthe truth. I further confirm that

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

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