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

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

INCOME TAX OFFICER, PUNE vs. PRAKASH RAMKRISHNA POPHALE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

6 and 21 in Anand Nagar CHS.  The appellant got it renovated from M/s. Vision Buildon.  Thereafter the renovated residential property (Plot area 3630 sq. ft. and Construction area 3557 sq. ft.) was sold by appellant on 27.06.2016.  These facts show that appellant sold a residential house property and not a plot of land. Thus, the Appellant on 09.05.2011 purchased

MANOJ SURESH TATOOSKAR,PUNE vs. CIRCLE 1(1) , PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Dr.Manish Borad

250): "There is, therefore, nothing in sub-section (6) which should compel us to hold that in the case of a registered firm, the assessee contemplated by sub-section (1) can only be the registered firm and not a partner of the registered firm. Where a registered firm manufactures or produces articles in the industrial undertaking, every partner

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. 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

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

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

6) issued to Tilaknagar (Pg 121-122 of the Paper Book):\n• Statement of Mr. Nitin Deshpande dated 23.03.2018 (Pg 123-127 of the Paper Book):\nTherefore, the change in stance of the assessee before the CIT(A) could not be faulted with. The assessee submits that the powers of the CIT(A) are wide and co-terminus with

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

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

RAJESH BALRAM SINGH ,PUNE vs. ACIT , PUNE

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

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

property inherited by the entire family and not individually owned by the appellant. 2. The learned AO erred in law in not recognizing that the land was held for more than the statutory period and therefore any gain if computed is long term capital gain and eligible for indexation and exemption under section 54F since the proceeds were invested

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

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

SANGITA RAMCHANDRA MAHADIK,PUNE vs. INCOME TAX OFFICER WARD 81(2), PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2419/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Sangita Ramchandra Mahadik, Ito, Ward-81(2), Pune E-704, Dewdale Housing Society, Opposite Tranquille Society, Vs. Datta Mandir Road, Wakad, Pune-411057 Pan : Ajipm3603J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kamal Valvani Department By : Shri Amit Bobde Date Of Hearing : 28-01-2026 Date Of 30-01-2026 Pronouncement :

Housing Society, Opposite Tranquille Society, Vs. Datta Mandir Road, Wakad, Pune-411057 PAN : AJIPM3603J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kamal Valvani Department by : Shri Amit Bobde Date of hearing : 28-01-2026 Date of 30-01-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated