M/S. ANGELICA PROPERTIES PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER INCOME-TAX,,

The appeals of the assessee are partly allowed

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

144 Taxman 840 (Allahabad). Vascon Engineers Ltd., (Formerly Angelica Properties Pvt. Ltd.,) 7. The appellant has also taken a ground that no opportunity was given by the CIT(A) for the enhancement of income by considering the income from capital gains shown by the appellant as business income. In this regard, the appellant has filed a copy of note sheet

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

section 80C of IT ACT, 1961, being the principal amount repaid on housing loan without appreciating the facts of the case and further rejecting the appellant’s contention that copy of loan account statement wherein the principal repayment is clearly reflected, should be sufficient compliance of the supporting documents called for. Your appellant prays to allowance of such deduction

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

section 80C of IT ACT, 1961, being the principal amount repaid on housing loan without appreciating the facts of the case and further rejecting the appellant’s contention that copy of loan account statement wherein the principal repayment is clearly reflected, should be sufficient compliance of the supporting documents called for. Your appellant prays to allowance of such deduction

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

property development since over 35 years. The Assessee Company is one of the oldest and renowned name in Aurangabad in the construction business. 1.2 Being a company, the accounts of the Assessee company are audited by an independent statutory auditor, who, after full verification, has certified the accounts as depicting true and fair view of the accounts. 1.3 The Assessee

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

144 r.w.s 144B of the Act dated 21.04.2021. The assessee has raised the following grounds of appeal : ITA No.968/PUN/2023 [A] Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., “1. On the facts and circumstances of the case and in law the CIT(A), NFAC erred in confirming the action of the Assessing Officer of denying

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

property being a residential house within the prescribed time limit i.e. one year before or two/three years after as the case may be, from the date of transfer of the original asset. That means an assessee has to submit details and evidences to prove that he has either constructed or purchased a new house within the prescribed time limit

SANGITA RAMCHANDRA MAHADIK,PUNE vs. INCOME TAX OFFICER WARD 81(2), PUNE

In the result, the appeal of assessee is treated as allowed for statistical purpose

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2419/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Sangita Ramchandra Mahadik, Ito, Ward-81(2), Pune E-704, Dewdale Housing Society, Opposite Tranquille Society, Vs. Datta Mandir Road, Wakad, Pune-411057 Pan : Ajipm3603J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kamal Valvani Department By : Shri Amit Bobde Date Of Hearing : 28-01-2026 Date Of 30-01-2026 Pronouncement :

Housing Society, Opposite Tranquille Society, Vs. Datta Mandir Road, Wakad, Pune-411057 PAN : AJIPM3603J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kamal Valvani Department by : Shri Amit Bobde Date of hearing : 28-01-2026 Date of 30-01-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated

RAKESH YASHWANT SHINDE,,PUNE vs. INCOME-TAX OFFICER, WARD - 8(3),, PUNE

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1133/Pun/2018 िनधा"रण वष" / Assessment Year : 2014-15 Rakesh Yashwanth Shinde, The Income Tax Officer, Shop No.24, Rachana Industrial Vs Ward-8(3), Pune. Complex, Telco Road, Bhosari, Pune – 411034. Pan: Aorps 8006F Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 27/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2014-15 Is Directed Against The Commissioner Of Income Tax(Appeals)-13, Pune’S Order Dated 05.03.2018 Passed In Case No. Cit(A)-13/16- 17/583/617, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Housing Pvt Ltd on 11th November 1999, for transfer of development rights in respect of the land. In lieu thereof, the Appellant was to receive a sum of Rs. 10,00,000/- from each developers and one ITA No.1133/PUN/2018 for A.Y. 2014-15 Rakesh Yashwant Shinde Vs. ITO (A) constructed flat of 700 sq.ft, from M/s. Karasha Constructions

MUSTAFA ALIHUSAIN SUNELWALA,PUNE vs. ITO, WARD-14(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

house property, you have accepted to own two flats.” 5.1 The Ld. AR brought our attention to the notice dated 11.03.2024 (copy at page 1 of the paper book) for penalty u/s 274 r.w.s. 270A of the Act and submitted that the notice does not mention which limb of section 270A(9) is attracted. She submitted that the assessee made

JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

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

144 of the Act and as to why the amount of Rs.2,59,24,250/- should not be brought to tax as undisclosed capital gain of the assessee due to assessee’s failure to make compliance. In response to the show cause notice(s), the assessee filed his reply dated 23.03.2019 which is reproduced by the Ld. AO in paras

TANAJI PARILAL GAWADE,PUNE vs. ITO WARD 12(4) PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2013-14

property be allowed. Just and proper relief be granted to the assessee in this respect. 5) Without prejudice to the above legal Grounds of Appeal learned assessing officer has erred in appreciating the fact that the cash deposits of Rs.11323000/- in the bank account is the cash received from customers and is included in the audited sales of his proprietorship

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

housing for the workers, providing scholarships to the wards of the workers, providing full fledge Hospitalisation facility and free medical treatment to the workers etc. The mathadi boards do not carry on any activity for profit. The primary object is to protect the poor manual workers from exploitation by ensuring full wages, labour law benefits, ensuring full utilization of work

SHARFUDDIN YUNUS KAZI ,RAIGAD vs. INCOME-TAX OFFICER, WARD 1, RAIGAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.605/Pun/2020 िनधा"रण वष" / Assessment Year :2009-10 Sharfuddin Yunus Kazi, The Income Tax Officer, House No.25, At Vadghar, V Ward-1, Raigad. Panvel, Raigad – 410208. S Pan: Asipk 7994 Assessee/ Appellant Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/04/2023 Date Of Pronouncement 28/06/2023 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)-2 [Ld.Cit(A)], Thane Dated 07.09.2020 For A.Y.2009-10 Emanating From Assessment Order Under Section 143(3) Of The Act Dated 28.03.2018. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law Lower Authorities Erred In Treating The Transaction Of Sale Of Land At Village Pangaon, Tal: Panvel, Dist. Raigad, As Completed Sharfuddin Yunus Kazi [A]

House No.25, At Vadghar, V Ward-1, Raigad. Panvel, Raigad – 410208. s PAN: ASIPK 7994 Assessee/ Appellant Respondent /Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 17/04/2023 Date of pronouncement 28/06/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIRCLE-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

property explained in absence of adequate opportunity both during the assessment and appellate proceedings. 6. OBJECTION AGAINST NON-ALLOWANCE OF OTHER DEDUCTIONS CLAIMED OF Rs. 2,02.500 5.1 The Ld. CIT (Appeals) has erred in confirming non-allowance of other deductions claimed by the Appellant for the deduction of Rs. 2,00,000/- for interest payment on Housing Loan under

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIR-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

property explained in absence of adequate opportunity both during the assessment and appellate proceedings. 6. OBJECTION AGAINST NON-ALLOWANCE OF OTHER DEDUCTIONS CLAIMED OF Rs. 2,02.500 5.1 The Ld. CIT (Appeals) has erred in confirming non-allowance of other deductions claimed by the Appellant for the deduction of Rs. 2,00,000/- for interest payment on Housing Loan under

APPASO SAMPATRAO MANE,PUNE vs. ITO WARD 7(1), PUNE

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

144 of the Act based on the\ninformation available on-line on record. The Ld. AO therefore completed the\nassessment at total income of Rs.59,12,720/- by making an addition of\nRs.56,03,725/- on account of purchase of immovable property u/s 69 r.w.s.\n115BBE of the Act and Rs.3,08,995/- on account of payment of credit card

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Ajay Kumar Keshari Date of hearing : 25.06.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: The above captioned three appeals filed by the assessee are directed against the separate orders dated 27.04.2022 passed by ld. CIT(A)-11, Pune

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Ajay Kumar Keshari Date of hearing : 25.06.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: The above captioned three appeals filed by the assessee are directed against the separate orders dated 27.04.2022 passed by ld. CIT(A)-11, Pune

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AAACR8605D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Ajay Kumar Keshari Date of hearing : 25.06.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: The above captioned three appeals filed by the assessee are directed against the separate orders dated 27.04.2022 passed by ld. CIT(A)-11, Pune