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

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

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

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

house property and decide the issue as per fact and law. We hold and direct accordingly. The first issue raised by the assessee is accordingly allowed for statistical purposes. 13. The second issue raised by the assessee in the grounds of appeal relates to the order of the Ld. CIT(A) in confirming the disallowance of interest of Rs.1

ALNESH MOHAMADAKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

house property and decide the issue\nas per fact and law. We hold and direct accordingly. The first issue raised by the\nassessee is accordingly allowed for statistical purposes.\n13.\nThe second issue raised by the assessee in the grounds of appeal relates to\nthe order of the Ld. CIT(A) in confirming the disallowance of interest of\nRs.1

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

property for which the said loan was taken is also not mentioned. As per the provisions of the Act, deduction for repayment of principal amount of home loan can be allowed as deduction, only if the loan is taken for acquiring a house. In this case, the appellant has neither filed the copy of loan sanction letter nor any certificate

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

property for which the said loan was taken is also not mentioned. As per the provisions of the Act, deduction for repayment of principal amount of home loan can be allowed as deduction, only if the loan is taken for acquiring a house. In this case, the appellant has neither filed the copy of loan sanction letter nor any certificate

SUNIL RAMNARAYAN MANTIR,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

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

house property’. Accordingly, the Ld. AO completed the assessment for AY 2016- 17 on 26.12.2018 and for AY 2017-18 on 15.12.2019 on total income of Rs.2,15,53,035/- and Rs.96,15,704/- u/s 143(3) of the Act including therein the impugned addition of Rs.52,83,945/-, respectively. 4. Aggrieved, the assessee filed appeal before

SUNIL RAMNARAYAN MANTRI,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

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

house property’. Accordingly, the Ld. AO completed the assessment for AY 2016- 17 on 26.12.2018 and for AY 2017-18 on 15.12.2019 on total income of Rs.2,15,53,035/- and Rs.96,15,704/- u/s 143(3) of the Act including therein the impugned addition of Rs.52,83,945/-, respectively. 4. Aggrieved, the assessee filed appeal before

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

58,000/- (Rs.1,37,73,000/- as additional amount received + Rs. 1,07,85,000/- being 30% of the total sale consideration of the Row houses totaling to Rs. 3,59,50,000/-) as the additional income of M/s Tapadia Constructions Ltd. for A.Y. 2019-20. We offering the profitability of these 12 Row houses as we have handed over

SHEELA DEEPAK GUNDECHA,PUNE vs. ITO WARD 2(1), PUNE

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

Bench: Dr.Manish Borad

house claiming benefit u/s.54 of the Act. Ld. AO made reference to the Valuation Officer but report not received. In the event of assessment getting time barred, ld. AO worked out the Capital Gain at Rs.41,98,389/- denying the exemption claimed by the assessee u/s.54 of the Act, assessed income at Rs.46,58,090/- as against Rs.4

BHARAT DEWAKINANDAN AGARWAL,PUNE vs. ACIT, CIRCLE-13, PUNE., PUNE

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

Bench: Shri Om Prakash Kant & Shri S.S. Viswanethra Ravi

58,16,560/-. The assessee derived income by way of salary, house property, business/profession, capital gains and income from other sources. Under scrutiny, notices u/s. 143(2) and 142(1) of the Act issued. In response to the said notices, the assessee filed details before the AO which is evident from para 2 of the assessment order. According

VIVEK NATHURAM GAVHANE,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.849/Pun/2025 Assessment Year : 2020-21

58,280/- (60% portion) 81,24,101/- 44,28,280/- 10. We further notice that during the course of impugned proceedings assessee made submissions giving details of the 8 Vivek Nathuram Gavhane facts of the case about the properties which have been utilized partly for earning rental income and thereafter they have been used for business purposes. Submissions

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

house property purchased on 24.05.2015 3. In this regard, an opportunity of being heard s being provided to you on 01.03.2024 at 03.00 PM. You are requested to make your submissions along with documentary evidences in support of your contention." 5. Assessee duly responded to the show cause notices and furnished the information about the purchase of residential properties

VINEET PRAKASH POL,NASHIK vs. ACIT CIRCLE-1, NASHIK

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.302/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Vineet Prakash Pol, V The Acit, F-16, Midc, Ambad, S. Circle-1, Nashik. Nashik – 422010. Maharashtra. Pan: Abkpp4357J Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 26/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated31.01.2024For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Confirming The Disallowance Of Rs.13,81,195 Out Of The Total Disallowance Of Rs.30,74,834 Made By The A.O In Respect Of Interest Paid To Partnership Firms On Loans Obtained From Them Without Appreciating That The Said Disallowance Was Not Justified On Facts & In Law. 2. The Learned Cit(A) Ought To Have Appreciated That While

House 0 0 0 Property 3 Income under the Head PGBP 0 0 0 4 Income under the Head 26,759 0 26,759 Capital Gains (LTCG) 5 Income from Other Sources 0 0 0 -After allowing Deduction of Interest paid to Partnership Firms as per decision of CIT(A) Gross Total Income 21,58

ASHISH NIRANJAN SHAH,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -4,, PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.697/Pun/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.Cit-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next To Rto, Sangam, S Pune – 411001. Pan: Aidps 7682 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel, Irs – Cit-Dr Date Of Hearing 28/07/2023 Date Of Pronouncement 13/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income Tax-4, Pune Dated26.03.2019 Under Section 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Pr. Cit- 4, Pune Erred In Law & On Facts In Treating The Assessment Order U/S 143(3) Being Erroneous & Thereby Prejudicial To The Revenue U/S 263 Without Appreciating That, The Learned Ao Has Allowed Appellant'S Claim Of Business Loss Amounting To Rs.10,20,14,068/- Incurred On Account Of Default In Payment By Nsel, With Due Application Of Mind & Verification. The Learned Pr. Cit Erred In Holding That, Ao Has Not Carried Out Any Enquiry With Respect To Business Loss Claimed By The Appellant & Not Applied His Ashish Niranjan Shah [A]

58,49,880. A copy of the ledger account of the broker is placed on record vide Page No. 962 of the PB-V. Appellant regrets the mention that "page No. 969 of Paper-Book- V" was present on the file of the learned AO. This mistake was occurred due to confusion and for which, appellant apologies with folded hands

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

58,59,60,61 and 65. Naveen Kumar Gupta Follows para 39 - Pr. CIT vs Abhisar [Delhi] ITA No. 401/2022 Buildwell (P) Ltd (2023) 454 ITR 212 (SC). dtd 20-11-2024 [168 Para 20 for the issue to be decided by the taxmann.com 574 Hon. HC. (Del)(20-11-2024)] The Hon’ble Delhi High Court has not concurred

NITIN DWARKADAS NYATI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

58,748/- relates to insurance and Rs.12,78,739/- towards PMC property tax. He submitted that the amount of Rs.106,94,843/- also includes depreciation of Rs.23,25,150/-, GST on professional services availed of Rs.4,08,175/- and profession tax of Rs.2,500/-. Further, the exempt income which has been earned is on account of investment in the partnership

ASSTT.COMMISSIONER OF INCOME TAX, PUNE vs. NITIN DWARKADAS NYATI, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Acit, Central Circle 2(3), Nitin Dwarkadas Nyati Pune Sr. No.103/129, Nyati Unitree, Vs. Yerwada, Nagar Road, Pune – 411006 Pan: Aabpn2601F (Appellant) (Respondent) Assessee By : Shri Krishna V Gujarathi Department By : Shri Vidya Ratan Kishore Date Of Hearing : 15-12-2025 Date Of Pronouncement : 19-12-2025 O R D E R

section 14A of the Act. It is also his submission that the disallowance, if any, u/s 14A read with Rule 8D should be applicable only to such expenditure which may have any nexus with earning exempt income and not extend the disallowance to expenses having direct relation to earning taxable income. 11. We find some force in the above arguments

SHRI VINAY BADERA,PUNE vs. ACIT CIRCLE 3, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Shri Vinay Badera Acit, Circle 3, Pune 303, Rohan Tapovan, Sb Road, Vs. Gokhale Nagar, Pune – 411016 Pan: Abjpb1324J (Appellant) (Respondent) Assessee By : Shri B.S. Rajpurohit Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 30-01-2025 Date Of Pronouncement : 18-03-2025 O R D E R

section 57(iii) of the Act, any other expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose of making or earning such income, is allowed as deduction against income shown as ‘Income from other sources’. He, therefore, asked the assessee to furnish the details of deductions claimed u/s 57 along