VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

house property amounting to Rs.3,88,920, without appreciating that the said "income" was not part of any incriminating material & as such, the same could not have been assessed at the 153A stage by the learned AO. It is further contended, learned AO devised concealment penalty w.r.t. such income which didn't emanate from any search proceeding. 10. The learned

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

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

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

253(1) of the Income-tax Act, 1961 [‘the Act’ hereinafter] impugns the following orders of Ld. Commissioner of Appeals-12, Pune [‘Ld. CIT(A)’ hereinafter] passed u/s 250 of the Act, which in turn arisen out of respective orders of assessment passed by the Ld. Dy. Commissioner of Income Tax, Central Circle-2(2), Pune

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

6) and (7) of section 234, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that

RUHI KHALID PARWANI,PUNE vs. ITO WARD 14(3) PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1553/Pun/2024 निर्धारण वषा / Assessment Year : 2014-15 Ruhi Khalid Parwani 9, Meher House, Kahun Rd., Camp, Pune-411001 Pan : Aovpp5464Q . . . . . . . अपीलार्थी / Appellant

253(1) of the Act which in turn arisen out of the order of assessment framed u/s 147 r.w.s. 144B of the Act by the National Faceless e-Assessment Centre, Delhi. [‘Ld. AO’] ITAT-Pune Page 1 of 6 Ruhi Khalid Parwani. Vs ITO ITA No.1553/PUN/2024 AY:2014-15 2. Tersely stated facts of the case are that; the assessee

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

253(1)(c) of the Act first on 12/04/2018 before the Tribunal. The Co-ordinate bench in first round of appeal, heard the matter at length and allowed the appeal of the assessee vide its order dt. 04/05/2019. Aggrieved thereby the Revenue vide ITA No 1105/2020 preferred an appeal before Hon’ble Bombay High Court. After a holistic consideration