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

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

property as on the date of transfer, (b) the value so adopted or assessed or assessable by the stamp valuation authority under sub-section (1) has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset

BHARAT DEWAKINANDAN AGARWAL,PUNE vs. ACIT, CIRCLE-13, PUNE., PUNE

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

Bench: Shri Om Prakash Kant & Shri S.S. Viswanethra Ravi

house property, business/profession, capital gains and income from other sources. Under scrutiny, notices u/s. 143(2) and 142(1) of the Act issued. In response to the said notices, the assessee filed details before the AO which is evident from para 2 of the assessment order. According to the AO, the assessee has shown gross annual value regarding office

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

161 taxmann.com 255 (Rajasthan) [2024], the Hon. High Court held that "once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted, section 153C is to be resorted to". (Relevant paragraph 23 onwards). • A similar view is also taken in the case of Sri Dinakara Suvarna vs. DCIT, 143 taxmann.com

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

Housing Society, Kothrud, Pune\nas well at the office premise at 4-7, A J Crystal, Tilak Road, Pune, various\nincriminating documents were found and seized.\nShri Manoj Chhajed is found to be maintaining bank account with Axis\nBank bearing account no. 350010100056665. On examination of said bank\naccount, it is noticed that there are many credit entries from Kolkata

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\nINTEGRATED\nTOWNSHIPS\nLIMITED\nSURVEY

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

house property, income from business and income from other sources. He filed his return of income on 31.07.2014 declaring total income of Rs.17,01,810. A search and seizure action u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted in the case of M/s. C & M Farming Ltd. (C&M Group cases

REKHA KISHORE BARI,DHULE vs. ASSESSING OFFICER-NFAC, DELHI

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 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] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

House Building Society Ltd Vs. CIT [2010] 327 ITR 39 (Punjab & Haryana)- legal Paper book pg no. 87- 90 5.15. Your Honour's, since, sec. 56(2)(viii) r.w.s 145 (1) (erstwhile 145A(b) of the Act does not determine the year of taxability where litigation is pending; and even though above judgements pertain to Assessment Years prior to Amendment

BRAHM PRECISION MATERIALS PVT LTD,AURANGABAD vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, appeal of the assessee for A

section\n115BBE may be vacated/cancelled/quashed.\n4. The Ld. CIT (A) has erred in upholding the action of the\nAssessing Officer in making the ad-hoc addition on account of the\nexcess cost of raw material consumed, and in confirming the addition\nto the extent of Rs.1,14,55,271/- on ad-hoc basis at the rate

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

Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 03-07-2025 Date of pronouncement : 18-08-2025 PER R. K. PANDA, VP : ITA No.2875/PUN/2024 filed by the assessee and ITA No.341/PUN/2025 filed by the Revenue are cross

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

Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 03-07-2025 Date of pronouncement : 18-08-2025 PER R. K. PANDA, VP : ITA No.2875/PUN/2024 filed by the assessee and ITA No.341/PUN/2025 filed by the Revenue are cross

BRAHM PRECISION MATERIALS PVT. LTD.,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI

In the result, appeal of the assessee for A

section\n115BBE may be vacated/cancelled/quashed.\n\n4. The Ld. CIT (A) has erred in upholding the action of the\nAssessing Officer in making the ad-hoc addition on account of the\nexcess cost of raw material consumed, and in confirming the addition\nto the extent of Rs.1,14,55,271/- on ad-hoc basis at the rate

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD 2(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

House Property and Income from Other Sources (Interest on Deposit). The building owned by the trust is given on rental to the Branch of State Bank of India. The Trust income does not include any business income under section 161(1

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD(2)(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

House Property and Income from Other Sources (Interest on Deposit). The building owned by the trust is given on rental to the Branch of State Bank of India. The Trust income does not include any business income under section 161(1

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER WARD(2)(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad

House Property and Income from Other Sources (Interest on Deposit). The building owned by the trust is given on rental to the Branch of State Bank of India. The Trust income does not include any business income under section 161(1

SHRIKANT HERWADE FAMILY TRUST,KOLHAPUR vs. INCOME TAX OFFICER, WARD(2)(1), KOLHAPUR

In the result, all the appeals of the assessee are allowed\nfor statistical purposes

section 161(1) of Income Tax Act.\nThe shares of each member (beneficiaries) are definite (well-defined)\nSince the shares of respective beneficiary in the income of the trust\nbeing included in their respective return of Income, nothing remains\nto be taxed in the hands of the Trust. All the beneficiaries are\nsubmitting the Return of income in time

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

1. Teleperformance Global Servic (P.) Ltd. Vs. ACIT [2024] 161 taxmann.com 258 (Bombay) 2. Kartik Sureshchandra Gandhi Vs. ACIT [2023] 154 taxmann.com 193 (Bombay) 3. Bhavesh Maganlal Dhaord Vs. ITO [2023] 155 taxmann.com 335 (Bombay) 4. Santosh Vs. ITO in ITA No.2025/Del/2024 - Delhi ITAT Submission of ld.DR: 3. The ld.DR for the Revenue relied on the order of the Assessing

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, AURANGBAD, AURANGBAD vs. SANJAY SUGANCHAND KASLIWAL, AURANGABAD

In the result, the appeal filed by the Revenue is dismissed\nand the Cross Objection filed by the assessee is partly allowed as\nper terms indicated above

houses\netc. in the Marvel Project and remaining amount was paid\nagainst some immovable properties at Paithan Road,\nAurangabad. In the statement, it was also stated that no such\nhuge cash was deposited in his bank account nor there is\npurchase of any land or other asset in cash which could\ncorroborate the receipt of such a huge amount. Further