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 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 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 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

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI RAMAKANT RAJARAM BODKE,, PUNE

Appeal of the Revenue is partly allowed in the terms aforesaid

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.704/Pun/2015 "नधा"रण वष" / Assessment Year : 2010-11

property, therefore, there is no question of allowing any interest on house loan. 4.3 In respect of ground No. 4 relating to claim of agricultural income of Rs.14,262/-, the ld. DR submitted that assessee had not filed any evidence before the Authorities below in support of agricultural income. Moreover, the assessee had not declared agricultural income either

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

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. MHARASHTRA ERECTORS PVT. LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

250/- i.e. three times of the income declared in the tentative financial statements. Aggrieved by the assessment order dated 31-12-2010 passed u/s. 144 r.w.s. 147 of the Act, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) confirmed the action of Assessing Officer in enhancing the business income. However, with

M/S. MHARASHTRA ERECTORS PVT. LTD.,,PUNE vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

250/- i.e. three times of the income declared in the tentative financial statements. Aggrieved by the assessment order dated 31-12-2010 passed u/s. 144 r.w.s. 147 of the Act, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) confirmed the action of Assessing Officer in enhancing the business income. However, with

SHIVAJI RAMDAS SAKHARE,PUNE vs. INCOME-TAX OFFICER, WARD - 2(4), PUNE

Appeal is dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1567/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 Shivaji Ramdas Sakhare, Survey No.87/1/1(P), Sakhare Wasti, Hinjewadi, Mulshi, Pune- 412 106. .......अपऩलधथी / Appellant Pan : Awnps8232K बनधम / V/S. ……प्रत्यथी / Respondent Ito, 2(4), Pune Assessee By : None Revenue By : Shri S. P. Walimbe

property co-owned by him. His share in the sale consideration was Rs. 95,00,000/-. After deducting indexed cost acquisition, Long Term Capital Gain was worked out at Rs.93,60,191/-. Against this the appellant claimed deduction of Rs. 93,05,492/- u/s 54F 3 Shivaji Ramdas Sakhare, of I T Act. The Assessing Officer during the assessment proceeding

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