ARCHANA MURALIDHAR BHANDWALKAR,PUNE vs. INCOME TAX OFFICER WARD 5(2), PUNE

In the result, appeal of the assessee is partly allowed

House No.681/4, Pune\nv\nSatara Road, Gaurav Apt,\nDhanakwadi, Pune – 411043.\nPAN: AUCPB7036M\nAppellant/ Assessee\nRespondent / Revenue\nAssessee by\nSmt. Deepa Khare\nRevenue by\nShri Ambarnath Khule-JCIT(Through\nVirtual Hearing)\nDate of hearing\n26/11/2025\nDate of pronouncement | 28/11/2025\nआदेश/ ORDER\nPER DR. DIPAK P. RIPOTE, AM:\nThese two appeals filed by the Assessee against the separate\norders of ld.Commissioner

KALPANA VIJAY KADAM,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.841/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Kalpana Vijay Kadam, V The Income Tax Officer, Fi 13, Janki Heights, S.No.250, S. Ward-2(2), Pune. Baner D P Road, Aundh, Pune – 411007. Maharashtra. Pan: Axzpk4350P Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas P. Bora – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 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)[Nfac], Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 06.02.2025 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Law, The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Passing An Ex-Parte Order Without Affording A Reasonable Opportunity To The Appellant. The Order Was Solely Based On The Observations Of The Assessing Officer (Ao) In The

section 148A , thank you for the same . On checking the same, it is mentioned that TDS statement - Payment of consideration for purchase of immovable property. Rs 6695000/- During the year FY 2015-2016 , we have purchased residential property in Joint name Kalpana Vijay Kadam and Vijay L Kadam at Comfort Zone , S No 14 , Balewadi Road . Pune 411045. The first

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

house property.\n3.\nSubsequently, the Assessing Officer reopened the case as per the provisions\nof section 147 by issuing notice u/s 148A

VASANT SHIVRAM MADHAVI,PANVEL vs. ITO WARD - 5, PANVEL

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

House No.36, Targhar Post – Ulwa, Vs. Ulwa Gaon, Panvel – 410206, Maharashtra PAN: AWBPM9326N (Appellant) (Respondent) Assessee by : S/Shri Bhupendra Shah and Babulal Jain Department by : Shri Ajay Kumar Keshari - CIT Date of hearing : 23-01-2025 Date of pronouncement : 22-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

house property.\n3.\nSubsequently, the Assessing Officer reopened the case as per the provisions\nof section 147 by issuing notice u/s 148A

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

DIMPLE RAJESH OSWAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

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

Bench: Shri R. K. Pandaassessment Year : 2016-17

148A(d) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Thereafter, notice u/s 148 of the Act dated 20.03.2023 was issued in 2 response to which the assessee filed her return of income on 20.04.2023 admitting the total income of Rs.8,84,680/-. The Assessing Officer thereafter issued statutory notices

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

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

property does not arise. Even if it were received, in excess of the revenue already recognized in the yester years, the same should be automatically converted into revenue for the year and added to the taxable income for the A.Y. 2013-14 since as per your own statement, the project "CEREBRUM B3" is 100% complete. Therefore, it may have

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

property does not arise. Even if it were received, in excess of the revenue already recognized in the yester years, the same should be automatically converted into revenue for the year and added to the taxable income for the A.Y. 2013-14 since as per your own statement, the project "CEREBRUM B3" is 100% complete. Therefore, it may have

MRS. SNEHAL SAMEER BHUJBAL,PUNE vs. ITO, WARD 13(2), PUNE, PUNE

Accordingly, Ground No.1 of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1549/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Mrs. Snehal Sameer Bhujbal, V The Income Tax Officer, Sanswadi, Nagar Road, S Ward-13(2), Pune. Pune – 412208. Maharashtra. Pan: Blcpb5495C Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 16.05.2025, Emanating From Order U/S.147 R.W.S 144 Of The Income Tax Act, 1961, Dated 19.01.2024. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held

148A(d) and 148 quashed. (para 7 of the order) ITA No.1549/PUN/2025 [A] Further, Your Honour's, this decision has been affirmed by Hon'ble Supreme Court by dismissing the SLP also by observing that 'we see no reason to interfere with the impugned order passed by the High Court']. Ld.AR for the assessee relied on following case laws

AKASH ,NOIDA vs. INCOME TAX OFFICER (IT), WARD-1, PUNE

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

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

House No.1140, Sector-29, Officer(IT), Noida – 201303. Ward-1, Pune. Uttar Pradesh. PAN: AFIPA4977M Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Ms. Neha Thakur – Addl.CIT(DR) Date of hearing 28/08/2024 Date of pronouncement 30/08/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Brief facts of the case : As per the assessment order, in this case, the assessee

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

148A(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the jurisdictional Assessing Officer regarding escapement of income and to explain as to why notice u/s 148 of the Act should not be issued. However, there was no response from the side of the 2 assessee for which the case of the assessee was reopened

VIJAYMALA VILAS KALOKHE,PUNE vs. ITO WARD-10(1), PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1666/Pun/2025 धििाारण वर्ा / Assessment Year : 2013-14 Vijaymala Vilas Kalokhe, Ito, Ward-10(1), Pune Aditya Row House, Lane No. 2, Opp. Patel Garden, Sr. No. 8/2A, Vs. Juni Sangavi, Maharashtra-411027 Pan : Asepk8161G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kishor B Phadke 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 17.06.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2013-14. 2. Briefly Stated The Facts Are That The Assessee Is An Individual. He Filed His Return Of Income For Ay 2013-14 Declaring Total Income Of Rs.2,21,050/-. The Case Of The Assessee Was Reopened U/S 147 Of The Income Tax Act, 1961 (The “Act”) After Following The Mandate Procedure As Laid Down Under The Relevant Provisions Of The Act. Accordingly, Statutory Notice U/S 142(1) Of The Act & Show Cause Letter(S) Were Issued To The Assessee From Time To Time. However, The Assessee Failed To File Any Response To The Said Notice(S) Which Constrained The Ld. Assessing Officer (“Ao”) To Pass An Ex-Parte Order U/S 144 Of The Act Based On The Material Available On Record. The Ld. Ao Proceeded To Complete The Assessment On Total Income Of Rs.2,66,70,989/-U/S 147 R.W.S. 144 Of The Act Thereby Making An Addition Of Rs.2,63,83,209/- On Account Of Undisclosed Long Term Capital Gain (Ltcg) By Observing As Under : “5.1. On-Going Through The Information Available On Record & In View Of The Order Passed U/S 148A(D) Of The Act Dated 21.07.2022, It Is Noticed That 2

House, Lane No. 2, Opp. Patel Garden, Sr. No. 8/2a, Vs. Juni Sangavi, Maharashtra-411027 PAN : ASEPK8161G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B Phadke 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