KHINVASARA CHAVAN,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 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 : 2017-18 Khinvasara Chavan Acit, Circle – 5, Pune Shop No.1 & 2, Vijay Apartments, Vs. 22, Mukund Nagar, Pune – 411037 Pan: Aacfk3473H (Appellant) (Respondent) Assessee By : Shri Rohan R Potdar Department By : Shri Aviyogi Ambadkar, Addl.Cit Date Of Hearing : 30-03-2026 Date Of Pronouncement : 30-03-2026 O R D E R Per R.K. Panda, Vp:

234B. Appellant prays to delete the same. 5. Appellant prays for just and Equitable relief. 6. Appellant prays to add, alter, amend, take additional ground and/ or withdraw the Ground/s and submit additional evidences as the occasion may demand during appellate proceedings. 6. We have heard the rival arguments made by both the sides, perused the orders of the Assessing

M/S WATERFRONT HOUSING & HOSPITALITY PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-12(2), PUNE, PUNE

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

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1100/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 M/S. Waterfront Housing & Vs. Ito, Ward-12(2), Pune. Hospitality Pvt. Ltd., 3Rd Floor, Rajyog Creations Apts, Anand Park, Aundh, Pune- 411007. Pan : Aaacw9020F Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri A. K. Mahala Date Of Hearing : 14.11.2023 Date Of Pronouncement : 15.11.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 21.08.2023 For The Assessment Year 2015-16. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Disallowance Of Deduction U/S 48(Ii) Of The Income Tax Act From The Long Term Capital Gains, In Respect Of The Indexed Cost Of Interest Paid For The Acquisition Of The House Property Sold By The Assessee, Made By The Assessing Officer By Travelling Beyond The Issue For Which This Case Was Selected For Limited Scrutiny Under Cass Is Without Jurisdiction. 2. The Ld. Commissioner Of Income Tax (Appeals) Has Eared Is Not Allowing The Deduction Of Rs.24,38,826/- U/S 48(Ii) From The Long Term

house property. (a) The Ld. Assessing Officer has wrongly disallowed the interest paid for acquisition of above said properties/flats and claimed as indexed cost of improvement and therefore the said disallowances made by Assessing Officer is not justified and same may please be allowed as indexed cost of improvement and grant the deduction. (b) The Ld. Assessing Officer has wrongly

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

234B of the Income Tax Act, 1961. 12. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal.” 3. Briefly stated, the facts of the case are that the assessee is an individual deriving income from “income from other sources”. The assessee is not filed regular return of income as per the provisions

ARUNA SINGH ,THANE vs. ITO WARD 3(1), KALYAN

In the result, the appeal of the assessee is allowed for statistical\npurposes

234B(1)\n\"(1) Subject to the other provisions of this section, where, in any financial\nyear, an assessee who is liable to pay advance tax under section 208 has\nfailed to pay such tax or, where the advance tax paid by such assessee\nunder the provisions of section 210 is less than ninety per cent of the\nassessed

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

house before accounting year 2014-15 then no income could be deemed on account of lower payment of 4 purchase price. Similar decision was taken in case of ITAT Kolkata branch in case of Asha Vijay vs ITO in ITA No.401/KOL/2023, where it has been laid down that if transfer has taken place prior to accounting year 2014-15 then

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

234B, 234C of the Act, is erroneous, unwarranted\nand be deleted.\nThe Appellant prays that the additions made by the Ld. TPO/Ld.\nAO under the directions of the Hon'ble DRP be deleted and\nconsequential relief be granted.\nThe Appellant craves leave to add, alter, amend and/or withdraw\nany of the above grounds of appeal and to submit such statements

RATHOD JEWELLERS,PUNE vs. ACIT, CENTRAL CIRCLE -2(3), PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 68 doesn't arise. 4. On the facts and circumstances of the case, learned CIT(A) failed to appreciate the fact of incorrect levy of interest 234B of the Act on the entire assessed income while calculating demand. 5. The appellant may kindly be permitted to add to or alter any of grounds of appeal, if deemed necessary

KALA ARVIND JAIN,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1), AURANGABAD, AURANGABAD

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

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

House Property Purchased as 50% as against, in the Ratio of Investment by Mrs. Kala Jain & Mr. Shanki Jain, in term of Sec. 45 of Transfer of Property Act.) Appellant prays for deduction as claimed. 2 ITA No.389/PUN/2024, AY 2018-19 4. Assessee denies Liability to Interest u/s 234A, B and 234 C. Appellant prays for deletion of the Same

AMRUTA VIVEK PADALIKAR,PUNE vs. ITO WARD 1(1), KOLHAPUR

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

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

Housing Soc Vs. Ltd., Dhayari Narhe Road, Dhayari, Pune City-411041 PAN : BKDPP1095C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Digambar Surwase Department by : Shri Vidya Ratna Kishore Date of hearing : 18-12-2025 Date of 21-01-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above two appeals filed by the assessee are directed against the separate orders

AMRUTA VIVEK PADALIKAR,PUNE vs. ITO WARD 1(1), KOLHPAUR

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

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

Housing Soc Vs. Ltd., Dhayari Narhe Road, Dhayari, Pune City-411041 PAN : BKDPP1095C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Digambar Surwase Department by : Shri Vidya Ratna Kishore Date of hearing : 18-12-2025 Date of 21-01-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above two appeals filed by the assessee are directed against the separate orders

SITARAM R. RAHANE,NASHIK vs. INCOME TAX OFFICE. WARD 3, AHMEDNAGAR

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.650/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Shri Sitaram Raosaheb Rahane, The Income Tax Officer, Flat No.3, Oscar Pride, Date V Ward-3, Ahmednagar. Colony, Behind Atharva S Mangal Karyalaya, Savarkar Nagar, Gangapur Road, Nashik – 422013. Pan: Afapr 3796 R Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 26/04/2023 Date Of Pronouncement 30/06/2023 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(Appeals)-2, Pune Dated 22.01.2020 Emanating From Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 22.12.2018. The Assessee Has Raised The Following Grounds Of Appeal: Shri Sitaram Raosaheb Rahane [A]

234B ought to have been computed only on the quantum of returned income and not on the amount of assessed income.” Brief facts of the case : 2. The assessee is a Government Officer in Irrigation Department Government of Maharashtra. The Assessee filed return of Income for A.Y.2016-17 on 21/09/2016 declaring Salary Income of Rs.9,09,927/-, Income from House Property

DHANOTTAM VASANT LONKAR,PUNE vs. INCOME-TAX OFFICER, WARD 3(3), , PUNE

In the result, the appeal of the assessee is allowed

house, is rejected because Transaction leading to Capital\nGain itself is rejected and is treated as business income.\"\nAppellant prays for declaring claim of Long Term Capital Gain & u/s\n54F is valid and allowed, And declare that order is Bad in Law, being\nwithout application of mind and violative of powers of CIT(A).\n5) Commissioner of Income Tax (Appeals