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

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

3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections (6) and (7) of section 234, sub-section (5) of section 24, section 34AA, section 35 and section 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

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

PRITESH RATANSHI VED,PUNE vs. INCOME TAX OFFICER, WARD 1(2), JALGAON

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

house property, income from short-term and long-term capital gains and also income from other sources and has not filed his return of income. As per information available on AIMS module of ITBA, the Assessing Officer found that the assessee has sold immovable property of Rs.1,59,63,000/- and also purchased immovable property of Rs.90 lakh

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

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

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

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

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

KALPANA PRAKASH KALE,PUNE vs. ITO WARD 6(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 : 2015-16

144 of the Act by making addition of Rs.98,45,021/- u/s 69 of the Act being unexplained investment in house property. 3. Since there was a delay of 54 days in filing of the appeal by the assessee, the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee. 4. Aggrieved with such order

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

ASHISH NIRANJAN SHAH,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -4,, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.697/Pun/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.Cit-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next To Rto, Sangam, S Pune – 411001. Pan: Aidps 7682 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel, Irs – Cit-Dr Date Of Hearing 28/07/2023 Date Of Pronouncement 13/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income Tax-4, Pune Dated26.03.2019 Under Section 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Pr. Cit- 4, Pune Erred In Law & On Facts In Treating The Assessment Order U/S 143(3) Being Erroneous & Thereby Prejudicial To The Revenue U/S 263 Without Appreciating That, The Learned Ao Has Allowed Appellant'S Claim Of Business Loss Amounting To Rs.10,20,14,068/- Incurred On Account Of Default In Payment By Nsel, With Due Application Of Mind & Verification. The Learned Pr. Cit Erred In Holding That, Ao Has Not Carried Out Any Enquiry With Respect To Business Loss Claimed By The Appellant & Not Applied His Ashish Niranjan Shah [A]

144 (Guj)  CIT Vs. Ashok Logani (11 taxmann.com 208, 347 ITR 22) (Delhi HC) 11 Ashish Niranjan Shah [A]  PCIT Vs. Shri Braham Dev Gupta ITA 907/2017 and 1162/2017 (Del HC)  CIT Vs. Toyota Motor Corporation (Delhi) (174 Taxman 395) / Toyota Motor Corporation 173 Taxman 458 (SC)  Omni Lens Pvt. Ltd. (ITAT Ahmedabad Bench) (ITA No.2818/Ahd/2017) Findings and Analysis

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

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

3) The learned assessing officer erred in exercising jurisdiction u/s 144 of the Income Tax Act when the required submissions were made during the course of assessment proceedings before completing the assessment and the assessment was completed on 23/03/2016 without appreciating the submissions made and hence the assessment so completed u/s 144 be cancelled and just and proper relief

SHATRUNJAY PARKS AND RESORTS P LTD., ,KOLHAPUR vs. INCOME-TAX OFFICER, CENTRAL, KOLHAPUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

House, The Income Tax Officer 1177, E-Ward, 10th Lane (Central), Aaykar Sadan, Rajarampur, Kolhapur. vs. Maharashtra. Bodhi Towers, Salisbury PIN – 416 008 Park, Pune – 411 037. PAN AAICS6797F (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri Ajay Kumar Kesari Date of Hearing : 11.10.2023 Date of Pronouncement : 26.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee

VITHOBA DADA SHIRSATH,NASHIK vs. ITO WARD2(1) NASHIK, NASHIK

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

Bench: Ms. Astha Chandra & Shri Dr. Dipak P. Ripote

house., and therefore, the same were not liable to be treated as unexplained money. 3. On the facts and in the circumstances of the case and in law lower authorities have erred in making an addition of Rs. 31,15,000/- u/s 69A – Unexplained Money, being summations of certain cash deposits/credit entries in bank account by rejecting the appellant

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