JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

1) of the Act were issued and served on the assessee, to which the assessee replied from time to time. 2 3. During the course of assessment proceedings, the Assessing Officer noted that the assessee has e-mailed Deed of Assignment dated 26.07.2016 of the property at S.No.696/2, Final Plot No.475 part/6, Plot No.6, Anandnagar Co- operative Housing Society

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

1) of the Act. Further, the assessee in his reply filed on 21.04.2021 has submitted that in the revised computation of income the assessee has not claimed the set off and the loss has been carried forward to the succeeding years. In view of this the Assessing Officer disallowed the claim of deduction of Rs.2 lakh on account of interest

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

KIRAN BABURAO JADHAV,PUNE vs. DCIT, PMT BUILDING SWARGAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Shri Kiran Baburao Jadhav Dcit, Swargate, Pune Flat No.4, Shubhamkar Apts, Lane Vs. No.14, Bhandarkar Road, Pune – 411004 Pan: Addpj5634M (Appellant) (Respondent) Assessee By : Shri Gajanan N Kondhare Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 11-08-2025 O R D E R

house property, capital gain and income from other sources. He filed his return of income on 31.10.2023 declaring total income of Rs.4,14,23,740/-. Subsequently, the assessee revised his return of income on 31.01.2024 by declaring additional income of Rs.97,06,000/- and paid tax on the above amounting to Rs.33,66,040/-. The facts leading to the above

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

66 (SC)\n8. Aggrieved by the order of the ld.CIT(Exemption), Assessee\nfiled appeal before this Tribunal.\n9. It is a fact that Assessee Trust is registered u/s.12AA of the\nAct. It is also fact that Prabodh Artha Sanchay is a related party as\ndefined in Section 13 of the Act. The same fact is admitted by the\nAuditor

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

property as on the date of transfer, (b) the value so adopted or assessed or assessable by the stamp valuation authority under sub-section (1) has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset

MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

66,372/. The return was processed_u/s 143(1) on_23/12/2011\naccepting the return income. Subsequently, order u/s 143(3) was passed on\n31/01/2014 assessing total income at Rs.13,17,230/-.\nSearch u/s 132(1) of the IT Act, 1961 was conducted on 04/11/2017 in the\ncase of Ashok B Jain & Others. The case of Shri Manoj M Chhajed

VASCON ENGINEERS LTD (SUCCESSOR TO ANGELICA PROPERTIES PVT. LTD.),PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,, PUNE

The appeals of the assessee are partly allowed

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 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(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

House Property’ without any evidence of repairs but once the Income is treated as business income the deductions is not automatic . Thus, there is definitely enhancement. Therefore, the CIT(A) was duty bound to follow procedure laid down in Section 251(2) of the Act. For the sake of convenience, the Section 251 is reproduced here under : 251. (1

M/S. ANGELICA PROPERTIES PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER INCOME-TAX,,

The appeals of the assessee are partly allowed

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 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(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

House Property’ without any evidence of repairs but once the Income is treated as business income the deductions is not automatic . Thus, there is definitely enhancement. Therefore, the CIT(A) was duty bound to follow procedure laid down in Section 251(2) of the Act. For the sake of convenience, the Section 251 is reproduced here under : 251. (1

DEPUTY COMMISSIONER OF INCOME-TAX vs. PARMAR PROPERTIES PRIVATE LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.610 & 611/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 & 2007-08 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 4, Pune …. Vs. Parmar Properties Pvt. Ltd., Office No.2A, Wing 1, Thacker House, 2418, …. प्रत्यथी / Respondent East Street, Pune – 411001 Pan: Aabpc1016F

Properties Pvt. Ltd., Office No.2A, Wing 1, Thacker House, 2418, …. प्रत्यथी / Respondent East Street, Pune – 411001 PAN: AABPC1016F अऩीऱाथी की ओर से / Appellant by : Shri Anil Kumar Chaware प्रत्यथी की ओर से / Respondent by : Shri Kishore Phadke सुनवाई की तारीख / घोषणा की तारीख / Date of Pronouncement: 23.03.2018 Date of Hearing : 21.03.2018 आदेश / ORDER PER SUSHMA CHOWLA, JM: Both the appeals

DEPUTY COMMISSIONER OF INCOME-TAX vs. PARMAR PROPERTIES PRIVATE LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.610 & 611/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 & 2007-08 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 4, Pune …. Vs. Parmar Properties Pvt. Ltd., Office No.2A, Wing 1, Thacker House, 2418, …. प्रत्यथी / Respondent East Street, Pune – 411001 Pan: Aabpc1016F

Properties Pvt. Ltd., Office No.2A, Wing 1, Thacker House, 2418, …. प्रत्यथी / Respondent East Street, Pune – 411001 PAN: AABPC1016F अऩीऱाथी की ओर से / Appellant by : Shri Anil Kumar Chaware प्रत्यथी की ओर से / Respondent by : Shri Kishore Phadke सुनवाई की तारीख / घोषणा की तारीख / Date of Pronouncement: 23.03.2018 Date of Hearing : 21.03.2018 आदेश / ORDER PER SUSHMA CHOWLA, JM: Both the appeals

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

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

1) of the Act. Further, the assessee in his reply filed on 21.04.2021 has submitted that in the revised computation of income the assessee has not claimed the set off and the loss has been carried forward to the succeeding years. In view of this the Assessing Officer disallowed the claim of deduction of Rs.2 lakh on account of interest

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the

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

66,68,060/- Therefore, if the advances claimed to be received in respect of these four projects is not proven to be genuine, the addition has to be restricted to Rs.22,99,51,621/- as against the addition made of Rs.26,25,57,362/-. Accordingly, the appellant is found eligible for a straight relief of Rs.3

M/S. KOLTE PATIL DEVELOPERS LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

66,84,050/-. Aggrieved by the order of AO, assessee carried the matter before Ld.CIT(A), who vide order dt.29.07.2016 (in appeal No.Pn/CIT(A)-11/DCIT, Cen. Cir.1(1), Pune/101/2015-16) granted partial relief to the assessee. Aggrieved by the order of Ld.CIT(A), assessee is now in appeal before us and has raised the following grounds : “1. The learned CIT(A) erred

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