SATISH PANDURANG PAWAR,NASHIK vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.361 & 362/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Satish Pandurang Pawar, The Income Tax Officer, 602, Royal Orchid, Near Indian Vs Ward-2(1), Nashik. Oil Petrol Pump, Katraj Bypass, Ambegaon, Pune – 411046. Pan: Abfpp 1207 Q Appellant / Assessee Respondent / Revenue Assessee By Shri Yogesh Gawali – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 03/05/2023 Date Of Pronouncement 05/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax (Appeal)National Faceless Appeal Centre, Delhi Both Dated 27.02.2023 Emanating From The Penalty Order Dated 19.01.2022 & 18.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2017-18 & 2018-19 Respectively. The Assessee For A.Y.2017- 18 Has Raised The Following Grounds Of Appeal: “1. The Learned Cit Is Not Justified In Raising Penalty U/S 270A Of Rs.1,57,400/- On The Ground That The Assesses Has Furnish

House Property”. The AO accepted the Return of Income filed in response to notice under section 148 without making any addition, accordingly, the AO passed an order under section 143(3) r.w.s. 147 of the Act. However, AO issued penalty notice under section 270A

RAJU BHAUSAHEB ANAP,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.467/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Raju Bhausaheb Anap, The Income Tax Officer, 01 Rajshree Samartha Sankul, V Nashik. Near Kalawati Mata Mandi, S Kalanagar, Indira Nagar, Nashik – 422009. Pan: Anrpa 7092 E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/05/2023 Date Of Pronouncement 26/07/2023 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 (Appeal)National Faceless Appeal Centre, Delhi Dated 20.02.2023 Emanating From The Penalty Order Dated 11.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal : Raju Bhausaheb Anap [A]

section 270A of the Income Tax Act, 1961 for the A.Y.2018-19. The Assessee has raised the following grounds of appeal : Raju Bhausaheb Anap [A] “1. The learned CIT is not justified in raising penalty u/s 270A of Rs.80,494/- on the ground that the assesses has furnish inaccurate particulars of Income without appreciating that the said levy of penalty

SHASHIKANT SUKDEO AMBEKAR,10, SADGURUNAGAR , NASIK 422007, MAHARASHTRA , INDIA vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.365 & 366/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shashikant Sukdeo Ambekar, The Income Tax Officer, 10, Sadgurunagar, V Ward-2(1), Nashik. Nashik – 422007. S Pan: Aavpa 6177 F Appellant / Assessee Respondent / Revenue Assessee By Shri Suresh Gawali – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 03/05/2023 Date Of Pronouncement 20/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax (Appeal)National Faceless Appeal Centre, Delhi Both Dated 31.01.2023 Emanating From The Penalty Order Both Dated 17.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2017-18 & 2018-19 Respectively. The Assessee For A.Y.2017-18 Has Raised The Following Grounds Of Appeal :

section 270A of the Income Tax Act, 1961 for the A.Y.2017-18 & 2018-19 respectively. The Assessee for A.Y.2017-18 has raised the following grounds of appeal : ITA No’s.365 & 366/PUN/2023 Shashikant Sukdeo Ambekar [A] “1. The learned CIT is not justified in raising penalty u/s 270A of Rs.1,34,632/- on the ground that the assesses has furnish inaccurate particulars

SHASHIKANT SUKDEO AMBEKAR,10, SADGURUNAGAR , NASIK 422007, MAHARASHTRA , INDIA vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.365 & 366/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shashikant Sukdeo Ambekar, The Income Tax Officer, 10, Sadgurunagar, V Ward-2(1), Nashik. Nashik – 422007. S Pan: Aavpa 6177 F Appellant / Assessee Respondent / Revenue Assessee By Shri Suresh Gawali – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 03/05/2023 Date Of Pronouncement 20/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax (Appeal)National Faceless Appeal Centre, Delhi Both Dated 31.01.2023 Emanating From The Penalty Order Both Dated 17.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2017-18 & 2018-19 Respectively. The Assessee For A.Y.2017-18 Has Raised The Following Grounds Of Appeal :

section 270A of the Income Tax Act, 1961 for the A.Y.2017-18 & 2018-19 respectively. The Assessee for A.Y.2017-18 has raised the following grounds of appeal : ITA No’s.365 & 366/PUN/2023 Shashikant Sukdeo Ambekar [A] “1. The learned CIT is not justified in raising penalty u/s 270A of Rs.1,34,632/- on the ground that the assesses has furnish inaccurate particulars

RAJU BHAUSAHEB ANAP,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.466/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Raju Bhausaheb Anap, The Income Tax Officer, 01 Rajshree Samartha Sankul, V Nashik. Near Kalawati Mata Mandir, S Kalanagar, Indiara Nagar, Nashik – 422009. Pan: Anrpa 7092 E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/05/2023 Date Of Pronouncement 17/07/2023 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 (Appeal)National Faceless Appeal Centre, Delhi Dated 20.02.2023 Emanating From The Penalty Order Dated 12.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : Raju Bhausaheb Anap [A]

House Property to the extent of (-) Rs.2,00,000/-. Also, the assessee disclosed income under the head Salaries of Rs.7,79,226/- as against Rs.6,32,280/- disclosed in the Original Return of Income. 2.4 After considering the submissions of the assessee, the Assessing Officer(AO) completed the re-opened assessment proceedings by passing an order under section

RAJESH ANANDA SONAWANE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.526/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Rajesh Ananda Sonawane, The Income Tax Officer, Plot No.19, S.No.10/85B, V Nashik. Gauri Bunglow, Abhiyanta S Nagar, Kamatwade Shiwar, Nashik – 422008. Pan: Adbps 3894 A Appellant / Assessee Respondent / Revenue Assessee By Shri Yogesh Gawali – Ar Revenue By Shri Shashank Deogadkar – Dr Date Of Hearing 22/05/2023 Date Of Pronouncement 24/07/2023 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 (Appeal)National Faceless Appeal Centre, Delhi Dated 21.03.2023 Emanating From The Penalty Order Dated 07.01.2022 Under Section 270A Of The Income Tax Act, 1961 For The A.Y.2017-18. The Assessee For Has Raised The Following Grounds Of Appeal : “1. The Learned Cit Is Not Justified In Raising Penalty U/S 270A Of Rajesh Ananda Sonawane [A]

house property loss i.e. payments towards interest for borrowing loan by Mr. Patil in the IT Returns filed. The ITO (Inv.), along with his report also submitted a list of cases in 3 Rajesh Ananda Sonawane [A] which Mr. Patil admittedly filed IT returns making bogus claims. In that list, the name of the assessee was also mentioned

SUHAS JAGANNATH KANASE,PUNE vs. INCOME TAX OFFICER, WARD 1(1), PUNE

In the result, appeal of the assessee is allowed

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

House property undisclosed salary without providing reasonable/adequate opportunity to be heard is violation of principle of natural justice by the learned assessing officer. The Appellant prays that the disallowance of Rs. 1,26,043/- be deleted. Ground No. 5 On the facts and in the circumstances of the case, Learned Commissioner of Income Tax (Appeal) has erred in confirming addition

DY. COMMISSIONER OF INCOME TAX, PUNE vs. DILIP MOTILALJI CHORDIA, PUNE

In the result, the appeal filed by the Revenue as well as\nthe Cross Objection filed by the assessee are allowed for\nstatistical purposes

Housing and Area Development\nAct. Accordingly, even if the respondent contends that the land was\nacquired under the Maharashtra Regional and Town Planning Act,\n1966, the provisions of the RFCTLARR Act would not be applicable\nto such acquisition in view of its specific exclusion under Schedule V.\n15. Section 96 of the RFCTLARR Act provides for exemption from\npayment

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

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

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

270A of the Act, without appreciating the fact that the\nadditions made by the Ld. AO are not in accordance with the law.\nWithout prejudice to the above grounds\n16. On the facts and circumstances of the case and in law, the\nAO has erred in passing the impugned Assessment Order under\nSection 143(3) read with Section 144C

SURANA MUTHA BHANSALI,PUNE vs. ACIT-CIRCLE 5 PUNE, PUNE

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

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

270A(9) of the Income-tax Act, 1961 are initiated for misreporting of income to the extent of Rs. 4,00,00,000/-.” 4. The Assessing Officer further noted that the assessee was holding unsold stock of flats and unsold shops to the extent of Rs.7,04,95,180/- but has not shown any deemed rent in respect