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

In the result, appeal of the assessee is partly allowed

Bench: DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

House No.681/4, Pune Satara Road, Gaurav Apt, Dhanakwadi, Pune – 411043. PAN: AUCPB7036M Appellant/ Assessee Respondent / Revenue Assessee by Smt. Deepa Khare Revenue by Shri Ambarnath Khule-JCIT(Through Virtual Hearing) Date of hearing 26/11/2025 Date of pronouncement 28/11/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee against the separate orders of ld.Commissioner

ASSISTANT COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIRCLE,, AHMEDNAGAR vs. SANJAY NEMICHAND LOHADE,, AHMEDNAGAR

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

sections 54 & 54F as well. 8. It is submitted before Your Honour that it is not in dispute that the property which was purchased by the appellant and claimed exemption U/sec. 54F is the bungalow along with land, which is house property as per municipal records and taxes have also been paid as residential property. It is further submitted that

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

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

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(d) of the Act on 25.07.2022 by recording\nas under:\n\"GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nLIMITED\nINTEGRATED\nTOWNSHIPS\nSURVEY

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

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

house property purchased on 24.05.2015 3. In this regard, an opportunity of being heard s being provided to you on 01.03.2024 at 03.00 PM. You are requested to make your submissions along with documentary evidences in support of your contention." 5. Assessee duly responded to the show cause notices and furnished the information about the purchase of residential properties

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

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

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

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

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

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

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

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

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

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

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

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

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

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

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

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

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

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

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

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

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

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

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

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

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

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

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

151 of the Act.” 13. In the above reasons recorded, we observe that in para 4(d) ld.AO has specifically stated that since the donation received during F.Y. 2011-12 to F.Y. 2016-17 are not genuine therefore the additions needs to be taxed u/s.68 of the Act as the assessee has not been able to explain satisfactorily the nature

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

151 of the Act.” 13. In the above reasons recorded, we observe that in para 4(d) ld.AO has specifically stated that since the donation received during F.Y. 2011-12 to F.Y. 2016-17 are not genuine therefore the additions needs to be taxed u/s.68 of the Act as the assessee has not been able to explain satisfactorily the nature

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

151 of\nthe Act.\"\n13. In the above reasons recorded, we observe that in para\n4(d) ld.AO has specifically stated that since the donation\nreceived during F.Y. 2011-12 to F.Y. 2016-17 are not genuine\n18\nITA Nos.1121 to 1126/PUN/2024\nRajarshi Shahu Shikshan Sanstha\ntherefore the additions needs to be taxed u/s.68 of the Act as\nthe assessee

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

151 of the Act.” 13. In the above reasons recorded, we observe that in para 4(d) ld.AO has specifically stated that since the donation received during F.Y. 2011-12 to F.Y. 2016-17 are not genuine therefore the additions needs to be taxed u/s.68 of the Act as the assessee has not been able to explain satisfactorily the nature

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

151 of\nthe Act.\"\n13. In the above reasons recorded, we observe that in para\n4(d) ld.AO has specifically stated that since the donation\nreceived during F.Y. 2011-12 to F.Y. 2016-17 are not genuine\ntherefore the additions needs to be taxed u/s.68 of the Act as\nthe assessee has not been able to explain satisfactorily the\nnature