SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

property has been executed and\nsecond is calculation of cash component as on-money. Similarly noting could be\nseen from the other documents seized during the search.\n5.3 Further, it is evident from the statement of Shirish Bhanudas Ranpise (Sales\nManager in Shree Balaji reality) that he has not only admitted the receipt of on\nmoney by the Assessee Firm

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

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

192 + 32,07,662], respectively made in the hands of the appellant is also upheld. The ground No. 1of appeal is, therefore, dismissed.” 13. Aggrieved with such order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds: 1. On facts and circumstances prevailing in the case and as per provisions

BHANUDAS VITTHAL MHASURKAR,PUNE vs. THE INCOME TAX OFFICER, WARD-2(5), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

house within a period of one year before the date of transfer or within a period of 2 years after the date of transfer. The assessee has purchased a flat at Bhugaon dated 01.12.2015 vide registration No.4566/2015 for a consideration of Rs.12,72,200/- within 1 year before the date of transfer of agricultural land. Accordingly, the assessee submitted that

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

192 (SC), had held\nthat the construction\nthat is favourable to the\nassessee should be\nadopted.\nIn the present case, the\nadopted.\n\n29\nITA Nos.1555/PUN/2024 & Ors\nCO Nos.2 to 5/PUN/2025\nassessee is relying on\nthe judgment of Jainam\nInvestment vs. ACIT\nCentral Circle 8(1),\nMumbai (2021) 131\ntaxmann.com 327\n(Bombay) (Refer para\n15 on page

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

192 (SC), had held\nthat the construction\nthat is favourable to the\nassessee should be\nadopted.\nIn the present case, the\n\nassessee is relying on\nthe judgment of Jainam\nInvestment vs. ACIT\nCentral Circle 8(1),\nMumbai (2021) 131\ntaxmann.com 327\n(Bombay) (Refer para\n15 on page no. 3-12)\n\n29. Referring to the decision

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. RENAISSANCE CULTIVATION LLP,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1416/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 Acit, Central Circle-2(1), Vs. M/S Renaissance Pune. Cultivation Llp, Pastakiya House, A/P Kamshet Maval, Pune- 410405 Pan : Aaofr7634K Appellant Respondent Revenue By : Shri J. P. Chadraker Assessee By Shri Neelesh Khandelwal : Date Of Hearing : 16.03.2022 Date Of Pronouncement : 05.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 21.03.2017 For The Assessment Year 2013-14. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Justified In Allowing The Appeal Of The Assessee Without Appreciating The Entire Facts Of The Case.

House, A/P Kamshet Maval, Pune- 410405 PAN : AAOFR7634K Appellant Respondent Revenue by : Shri J. P. Chadraker Assessee by Shri Neelesh Khandelwal : Date of hearing : 16.03.2022 Date of pronouncement : 05.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue directed against the order of ld. Commissioner of Income Tax (Appeals)- 12, Pune