NILESH POPATLAL GADA,PUNE vs. INCOME TAX OFFICER WARD 2(4) , PUNE

In the result, appeal of the assessee is Partly Allowed

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

house property, short term capital gain, income from other sources and agricultural 5 income. The Assessing Officer(AO) in the assessment order observed that assessee had deposited cash in the bank account between 11.11.2016 to 01.12.2016 as under: Date Name of Bank Account Amount(Rs.) 10-11-2016 Corporation Bank 2,00,000/- 11-11-2016 Corporation Bank

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. BALAJI RAMCHANDRA ANDE, LATUR

In the result, appeal of the Revenue dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

sections 69, 69A, 698 and 69C being treated separately, because such deemed income is not income from salary, house property

YASH CONSTRUCTION CO. ,NANDED vs. ACIT, CIRCLE , NANDED

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

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

YASH CONSTRUCTION CO.,LATUR vs. ACIT, CIRCLE 1, AURANGABAD, AURANGABAD

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

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

ROASHAN VISHNU PATHARE, L/H OF VISHNU TUKARAM PATHARE,,PUNE vs. INCOME-TAX OFFICER, WARD - 4(4),, PUNE

Appeal is partly allowed for statistical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं./ Ita No.221/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13

property was found belonging to this appellant’s deceased grandfather Lt. Tukaram Govind Pathare. We therefore quote hon’ble jurisdictional high court’s decision in Prakash V/s. ITO 2009 312 ITR 40 (Bom.) to affirmed the impugned disallowance in principle. 4. The fact also remains that we have prime facie notice assessee have executed his corresponding sale deed (registered documents

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

House No. 1275, Vindhare Village Post Digode, Tal Uran Panvel, Vs. Dist. Raigad-401206 PAN : ASJPP8541J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prakash Pandit Department by : Shri Amit Bobde Date of hearing : 02-02-2026 Date of 18-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above three appeals filed by the assessee are directed against

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO - WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

House No. 1275, Vindhare Village Post Digode, Tal Uran Panvel, Vs. Dist. Raigad-401206 PAN : ASJPP8541J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prakash Pandit Department by : Shri Amit Bobde Date of hearing : 02-02-2026 Date of 18-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above three appeals filed by the assessee are directed against

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

House No. 1275, Vindhare Village Post Digode, Tal Uran Panvel, Vs. Dist. Raigad-401206 PAN : ASJPP8541J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prakash Pandit Department by : Shri Amit Bobde Date of hearing : 02-02-2026 Date of 18-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above three appeals filed by the assessee are directed against

VILAS DASHRATH BALWADKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 PAN: AQAPB5784C Appellant Respondent Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasanani Date of hearing 13-07-2022 Date of pronouncement 28-07-2022 आदेश / ORDER PER S.S. GODARA, JM : The instant batch of four appeals pertains to three assessees namely Vilas Dashrath Balwadkar, Prakash Dashrath

DASHRATH KONDIBA BALWADKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -2,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 PAN: AQAPB5784C Appellant Respondent Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasanani Date of hearing 13-07-2022 Date of pronouncement 28-07-2022 आदेश / ORDER PER S.S. GODARA, JM : The instant batch of four appeals pertains to three assessees namely Vilas Dashrath Balwadkar, Prakash Dashrath

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, PUNE vs. VILAS DASHRATH BALWADKAR,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 PAN: AQAPB5784C Appellant Respondent Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasanani Date of hearing 13-07-2022 Date of pronouncement 28-07-2022 आदेश / ORDER PER S.S. GODARA, JM : The instant batch of four appeals pertains to three assessees namely Vilas Dashrath Balwadkar, Prakash Dashrath

PRAKASH DASHRATH BALWADKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 Acit, Circle-2, Vs. Vilas Dashrath Balwadkar Pune House No.329, Near Laxmi Mata Temple, Balewadi, Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Vilas Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1117B Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Prakash Dashrath Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Apppb1116A Appellant Respondent निर्धारण वषा / Assessment Year : 2014-15 Dashrath Kondiba Balwadkar Vs. Acit, House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 Pan: Aqapb5784C Appellant Respondent

House No.329, Near Laxmi Circle-2, Mata Temple, Balewadi, Pune Pune-411045 PAN: AQAPB5784C Appellant Respondent Assessee by Shri Deepak Sasar Revenue by Shri M.G. Jasanani Date of hearing 13-07-2022 Date of pronouncement 28-07-2022 आदेश / ORDER PER S.S. GODARA, JM : The instant batch of four appeals pertains to three assessees namely Vilas Dashrath Balwadkar, Prakash Dashrath

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

69A of the Act at Rs.39,82,750/- and 15,60,000/- respectively and assessed income at Rs.1,54,87,170/-. 3. Thereafter, assessment records were examined by ld. PCIT within the powers conferred u/s.263 of the Act and he observed that on certain immovable properties the assessee has shown rental income during the year and has claimed depreciation

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. METAROLLS ISPAT PVT. LTD., JALNA

In the result, both the appeals filed by the Revenue are partly allowed

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

House 1,99,46,143 35,90,308 2,35,36,451 Total 17,49,83,488 3,14,97,032 20,64,80,520 19. However, we find the Assessing Officer in the impugned assessment order, has made the entire addition of bogus / untested purchases and these orders of the Assessing Officer passed u/s 143(3) / 147 were passed

MR. RAJESH GOVIND CHOUHAN,PUNE vs. JCIT CENTRAL CIRCLE 1(3), PUNE

In the result Appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2590/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 Mr.Rajesh Govind Chouhan, V The Joint Commissioner Plot No.14, Shree Hari S. Of Income-Tax, Central Banglow, Nandadeep Society, Circle-1(3), Pune. Karve Nagar, Pune – 411052. Maharashtra. Pan: Adlpc5054E Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Abhinay Kumbhar & Shri Vindo Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 20/05/2025 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(Appeals), Pune-11 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 14.10.2024 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per

section 69A , the relevant paragraph of Ld.CIT(A)’s order is reproduced here under : “9. I have considered the facts of the case and the submissions made by the appellant. The facts of the case are that M/s. Yashoda Properties developed a project namely "Rolling Hills". During the survey conducted on M/s. Yashoda Properties, a sheet containing the details

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

house property and other sources. The return of income for the assessment year 2009-10 was filed on 24.09.2009 declaring total income of Rs.8,92,510/-. While doing so, the Assessing Officer made addition of Rs.20,00,000/- on account of cash deposits made in the Savings Bank Account rejecting the explanation of the appellant that the said money

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

House\n1,99,46,143\n35,90,308\n2,35,36,451\nTotal\n17,49,83,488\n3,14,97,032\n20,64,80,520\n19. However, we find the Assessing Officer in the impugned assessment order,\nhas made the entire addition of bogus / untested purchases and these orders of the\nAssessing Officer passed u/s 143(3) / 147 were passed

PRAVIN NARAYAN ATTARDE,JALGAON vs. ITO WARD 1(1) JALGAON, JALGAON

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

Bench: Dr.Manish Borad & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.267/Pun/2025 Assessment Year : 2017-18

section 69A of the Act is applicable in the present case. Further, the appellant placed reliance on the judgment of CIT vs. Hersh Washesher Chadha (ITA No. 676/2023) (Delhi High Court) but the judgment does not pertain to present case for the reason that the present case relates to cash deposit instead of maintenance of books of account