DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

viii) Without prejudice, the levy of penalty u/s 271D is discretionary. The customers insisted upon accepting cash payment towards providing of the additional amenities. In terms of the provisions of section 273B, the Assessee had reasonable cause for accepting the cash from its customers. 8.2 Pertinently, the A.O. has not disputed any of the above basic facts

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

56,225/- 27,41,121/- 3.1 Further, on perusal of assessment records, it is found that there is substantial variation between consideration received or accrued and value adopted or assessed or assessable. The same difference is corroborated by the Index-II submitted with respect to the concerned sales. However, during the course of assessment proceedings, the assessee had relied

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

section 143(3). In large number of cases we find that the above distinction is not kept in mind by the Assessing Officer. It is for this reason that we have spelt out the difference between the regular assessment and the block assessment under Chapter XIV-B.” 22. Ld. Counsel for the assessee has also referred to following decisions wherein

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

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

house hold activities), and Sannyasashram (renouncing material world), which is a materialistic arrangement for one social group to dominate another, and by reinforcing identity based on bodily categories. Thus, the entire concept itself is against the social development and not for any charity of the people at large at all. 2 Further verification shows that the Trust Deed contains

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

MARUTI NIVRUTTI NAVALE, (SMALLER HUF),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small

M N NAVALE BIGGER HUF,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

Appeals are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

section 131 of the Act, they were not utilized by the Assessing Officer in this proceedings. Further, the Assessing Officer further noticed that all the transactions done by HUF were in cash only and no transactions involving the banking channels were reported. That further, the brothers of Shri M.N. Navale (Karta of Bigger HUF) have borrowed various loans of small