YOGITA MANOJ TATOOSKAR,PUNE vs. ITO 12(1), PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2714/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Yogita Manoj Tatooskar, V The Income Tax Officer, 504, Anandban, Chs, Ashok S Ward-12(1), Pune. Path, Maharashtra – 411004. Pan: Abopt9276A Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Miss Indira R Adkil – Add.Cit(Dr) Revenue By Date Of Hearing 27/01/2025 Date Of Pronouncement 28/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13; Dated 28.10.2024; Emanating From Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 15.11.2013. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Assessee On The Ground That The Appellant Had Failed To Submit The

250 of the Income Tax Act, 1961 for the A.Y.2012-13; dated 28.10.2024; emanating from assessment order under section 143(1) of the Income Tax Act, 1961 dated 15.11.2013. The Assessee has raised the following grounds of appeal : “1. The learned CIT(A) erred in dismissing the appeal of the assessee on the ground that the appellant had failed to submit

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. VAISHNAVI SATISH BANKAR, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

250 of the Income Tax Act, 1961 for A.Y.2019-20 and 2020-21, both dated 02.05.2024 emanating from separate Assessment Order u/s.153A r.w.s 144 of the I.T.Act, both dated 23.09.2021.For the sake of convenience, these two appeals ITA Nos.1438 & 1439/PUN/2024 [A] were heard together and are being disposed of by this common order. 1.1 The assessee in ITA No.1438/PUN/2024 has raised

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

250 of the Income Tax Act, 1961 for A.Y.2019-20 and 2020-21, both dated 02.05.2024 emanating from separate Assessment Order u/s.153A r.w.s 144 of the I.T.Act, both dated 23.09.2021.For the sake of convenience, these two appeals ITA Nos.1438 & 1439/PUN/2024 [A] were heard together and are being disposed of by this common order. 1.1 The assessee in ITA No.1438/PUN/2024 has raised

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHANKUDE,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHAKUNDE,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHANKUDE,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

Housing, the Ld. AO exercised his jurisdiction u/s 133(6) of the Act and called relevant information from his banker viz; Vishweshwar Co-op. Bank, Union Bank and PDCC Bank with whom the assessee maintained his bank accounts. The bank statements did not confirm the receipt/credit of aforestated amount but newly revealed to the Ld. AO that, during the year

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

section 250 which he failed to do. Thus, it was a fit case where the AAC should have exercised the powers conferred upon him and taken on record the zerox copies of the cheque, the certificate from the bank and the copy of the account of the assessee with the said bank and considered the same for deciding the genuineness

ROHAN HOUSING PVT. LTD.,PUNE vs. DCIT CENTRAL CIRCLE-1(2), PUNE, PUNE

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.622/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Rohan Housing Private V The Deputy Limited, S. Commissioner Of Income 1-Modibaug, Commercial Tax, Central Circle-1(2), Building, Shivajinagar, Pune. Ganeshkhind Road, Near Agriculture College, Pune – 410016. Maharashtra. Pan: Aadcr6403N Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 16/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)/Addl.Cit[Nfac] Passed Under Section 250 Of The Act, 1961, Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18, Dated 06.01.2025.The Assessee Has Raised The Following Grounds Of Appeal :

Housing Private V The Deputy Limited, s. Commissioner of Income 1-Modibaug, Commercial Tax, Central Circle-1(2), Building, Shivajinagar, Pune. Ganeshkhind road, Near Agriculture College, Pune – 410016. Maharashtra. PAN: AADCR6403N Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarvesh Kandelwal – AR Revenue by Shri Vinod Pawar – Addl.CIT(DR) Date of hearing 07/05/2025 Date of pronouncement 16/05/2025 आदेश/ ORDER

KAILAS KANTILAL KOTHARI,NASHIK vs. ADIT, CPC, BANGALORE

In the result, appeal of the Assessee is partly allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamore

250 of the Income Tax Act, 1961 (“Act”) which is arising out of intimation u/s. 143(1) of the Act, dated 28/11/2022, for the Assessment Year (AY) 2021-22. 2. Registry has informed that there is a delay of 80 days in filing the instant appeal. Application for condonation of delay 2 ITA.No.1957/PUN./2025 (Kailas Kantilal Kothari) along with

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 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], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

250 of the Income Tax Act, 1961 dated 30.08.2023 emanating from assessment order passed under section 144 r.w.s 144B of the Act dated 21.04.2021. The assessee has raised the following grounds of appeal : ITA No.968/PUN/2023 [A] Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., “1. On the facts and circumstances of the case

SUVARNA KIRAN CHAVAN,NASHIK vs. ACIT CIRCLE 1, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1785/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

house property, income from business or profession etc. The assessee filed the return of income for the A.Y. 2017-18 on 05.11.2017 declaring income of Rs.43,40,100/- which was revised on same date declaring total income of Rs.31,75,740/-. The case was selected for scrutiny under CASS and notice u/s.143(2) of the Act was 3 Suvarna Kiran

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

section 23(1)(a) of the Act is relevant for determining the income from house property and concerns determination of the annual letting value of such property. That provision talks of "the sum for which the property might reasonably be expected to let from year to year." Further, the words "the sum for which the property might reasonably

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

section 53A of the Transfer of property Act. Hence the amount received by the appellant as part of the Compromise Agreement in settling the court cases cannot be considered as amount received for transfer of property. On the contrary, the learned Assessing Officer himself at Paragraph No: 03.2.1 (Page Nos 9 & 10) of the assessment order had stated that