M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

132 of the ITA, 1961 is given at Page 282 to 354 of the ITA, 1961.\nAll retraction affidavits are brushed aside and not considered in their\nproper perspective.\n3. 2. Premature act to cancel 12A when assessment proceedings are\nongoing\nThe learned PCIT, CC has assumed the jurisdiction for cancellation of\n12A registration of the appellant. It is submitted

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. METAROLLS ISPAT PVT. LTD., JALNA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

House 1,99,46,143 35,90,308 2,35,36,451 Total 17,49,83,488 3,14,97,032 20,64,80,520 19. However, we find the Assessing Officer in the impugned assessment order, has made the entire addition of bogus / untested purchases and these orders of the Assessing Officer passed u/s 143(3) / 147 were passed

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

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

House\n1,99,46,143\n35,90,308\n2,35,36,451\nTotal\n17,49,83,488\n3,14,97,032\n20,64,80,520\n19. However, we find the Assessing Officer in the impugned assessment order,\nhas made the entire addition of bogus / untested purchases and these orders of the\nAssessing Officer passed u/s 143(3) / 147 were passed

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

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 years

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

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 years

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

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

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

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

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

section 132. 23. Referring to the decision of Delhi Bench of the Tribunal in the case of Pradeep Kumar Sharma vs. DCIT (2021) 132 taxmann.com 41 (Delhi-Trib) and Bangalore Bench of the Tribunal in the case of DCIT vs. H. Omkarappa (HUF) vide ITA No.1634/Bang/2019, the Ld. Counsel for the assessee submitted that the Tribunal in the said cases

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

132 on Kokani Group Nashik stood deleted in the under-mentioned cases. e) M/s. Dhananjay Marketing Pvt. Ltd-vs- DCIT, IT(SS)A No.65/Pun/2017, Hon. Members, "A" Bench, ITAT Pune dt. 19.05.2021 22 ITA.No.987/PUN./2025 (M/s. Shree Sai Properties) f) JACIT-vs-M/s Thakkar Housing Development Pvt. Ltd, ITA Nos. 2131 & 2135/Mum/2021, Hon. Members, "E" Bench, ITAT Mumbai

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

section 132(4A) are not applicable to the assessee. The\nRevenue has not taken the statements of any of the buyers to prove that they have\nin fact given any on-money over and above what is mentioned in the registered\nsale deed.\n19.\nReferring to page 66 of the paper book, the Ld. Counsel for the assessee\ndrew

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

section 132. 23. Referring to the decision of Delhi Bench of the Tribunal in the case of Pradeep Kumar Sharma vs. DCIT (2021) 132 taxmann.com 41 (Delhi-Trib) and Bangalore Bench of the Tribunal in the case of DCIT vs. H. Omkarappa (HUF) vide ITA No.1634/Bang/2019, the Ld. Counsel for the assessee submitted that the Tribunal in the said cases