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59 results for “house property”+ Survey u/s 133Aclear

Sorted by relevance

Delhi419Mumbai343Bangalore202Jaipur171Hyderabad168Visakhapatnam66Pune59Chennai57Chandigarh56Kolkata50Rajkot47Indore33Amritsar32Cochin30Ahmedabad29Surat20Guwahati17Lucknow16Agra14Nagpur14Jodhpur12Patna12Allahabad4Ranchi3Raipur2Telangana2Panaji2Karnataka1Jabalpur1

Key Topics

Section 14886Section 270A46Section 133A44Addition to Income41Survey u/s 133A38Section 115B36Section 143(3)35Section 143(2)32Section 14722Section 132

ASSISTANT COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIRCLE,, AHMEDNAGAR vs. SANJAY NEMICHAND LOHADE,, AHMEDNAGAR

ITA 982/PUN/2019[2008-09]Status: DisposedITAT Pune01 Sept 2022AY 2008-09

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

For Appellant: Shri Suhas BoraFor Respondent: Shri M.G. Jasnani
Section 133ASection 143(3)Section 54F

survey action u/s. 133A of the I.T. Act, 1961 in the case of Shri KailashBabulalWani conducted on 12-03-2008, it was noticed that the assessee has received Rs.3 crores from Fullmoon Housing & Finance Put. Ltd. towards sale of land situated at Baner and the said amount was not offered to tax. 2. The assessee has claimed exemption u/s.54F

SHRI. BALASAHEB VITTHALRAO KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

Showing 1–20 of 59 · Page 1 of 3

21
Reopening of Assessment21
House Property15
ITA 980/PUN/2025[2017-18]Status: DisposedITAT Pune31 Oct 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI. VITTHALRAO NAMDEO KADAM,PUNE vs. ACIT CENTRAL CIRCLE - 2(4), PUNE

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

ITA 978/PUN/2025[2018-19]Status: DisposedITAT Pune31 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SMT. SUSHMA BALASAHEB KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

ITA 983/PUN/2025[2018-19]Status: DisposedITAT Pune31 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI BALASAHEB VITTHALRAO KADAM,PUNE vs. CENTRAL CIRCLE 2(4), PUNE

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

ITA 1004/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI. BALASAHEB VITTHALRAO KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

ITA 979/PUN/2025[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI BALASAHEB VITTHALRAO KADAM,PUNE vs. CENTRAL CIRCLE 2(4), PUNE

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

ITA 1005/PUN/2025[2018-19]Status: DisposedITAT Pune31 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI. VITTHALRAO NAMDEO KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

ITA 976/PUN/2025[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SHRI. VITTHALRAO NAMDEO KADAM,PUNE vs. ACIT CENTRAL CIRCLE - 2 (4), PUNE

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

ITA 977/PUN/2025[2017-18]Status: DisposedITAT Pune31 Oct 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SMT. SUSHMA BALASHEB KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

ITA 982/PUN/2025[2017-18]Status: DisposedITAT Pune31 Oct 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

SMT. SUSHMA BALASAHEB KADAM,PUNE vs. ACIT CENTRAL CIRCLE 2(4), PUNE

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

ITA 981/PUN/2025[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No Ita No. Appellant Respondent A.Y. 1-3 976/Pun/2025 Shri Vitthalrao Namdeo Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 978/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Asgpk7498A 4-7 979/Pun/2025 Shri Balasaheb Vitthalrao Kadam Acit, 2016-17 980/Pun/2025 18, Sukhawani Fortune, Morwadi Central Circle 2017-18 1004/Pun/2025 Road, Pimpri, Pune – 411018 2(4), Pune 2020-21 1005/Pun/2025 Pan: Abapk8131B 2018-19 8-10 981/Pun/2025 Smt. Sushma Balasaheb Kadam Acit, 2016-17 To A-6, Sukhawani Residency, Plot Central Circle 2017-18 983/Pun/2025 No.32, Pimpri, Pune – 411018 2(4), Pune 2018-19 Pan: Ambpk0804D Assessee By : S/Shri B C Malakar & Yuvaraj Chavan Department By : Shri Rajesh Haladkar (Virtual) Date Of Hearing : 30-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvaraj ChavanFor Respondent: Shri Rajesh Haladkar (virtual)
Section 133ASection 143(2)Section 148Section 151

survey action u/s 133A of the Act on 05.02.2020 various incriminating documents were impounded and the statement of Shri Balasaheb V Kadam, being director of M/s. BSA Corporation, was recorded. In the statement recorded on oath on 06.02.2020 Shri Balasaheb V Kadam, in his answer to question No.20, has admitted the income of Rs.5,94,000/- as perquisite value

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

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

133A was carried out on M/s.P.H. Infrastructure (a group concern of the respondent). 1.3 Originally, assessment u/s 143(3) was completed on 16.12.2016, accepting the returned income. Thereafter, the assessment was reopened by issue of notice u/s 148 and completed by framing order u/s 143(3) r.w.s 147 on 29.12.2017, making addition of Rs.8

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

In the result, appeal of the assessee is dismissed

ITA 363/PUN/2023[2016-17]Status: DisposedITAT Pune07 Jul 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.363/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 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, Irs – Dr Joint Commissioner Of Income Tax Date Of Hearing 03/05/2023 Date Of Pronouncement 07/07/2023 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 27.02.2023 Emanating From The Penalty Order Dated 24.01.2022 Under Section 271(1)(C) Of The Income Tax Act, 1961 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit Is Not Justified In Raising Penalty U/S 271(1)(C) Of Rs.2,36,100/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That Satish Pandurang Pawar [A]

Section 143(1)Section 148Section 271(1)(c)Section 274

u/s 271(1)(c) was not justified in 'dew of the explanation offered by the assesses.” Brief Facts of the case : 2. The assessee is an individual. The Assessee filed Original Return of Income electronically on 29/06/2016 for A.Y.2016-17 declaring total income of Rs.6,31,400/-. In the original return the assessee had claimed deduction under Chapter

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

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

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

survey u/s 133A was carried out by the department and subsequent actions revealed that the shares of the company were manipulated to generate bogus long term capital gain / short term capital gain for various beneficiaries. Referring to the statements of Shri. P Amresh Kumar, MD of PFLIL, Shri Abhinandan Jain, Director of PFLIL and Shri. Naresh Jain he submitted that

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

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

ITA 2626/PUN/2024[2019-20]Status: DisposedITAT Pune20 Jun 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Umeshkumar M. MaliFor Respondent: Shri Manish Mehta
Section 133ASection 143(2)Section 143(3)Section 69A

133A of the Income Tax Act, 1961 (the “Act”) was conducted at the business premises of the assessee on 06.03.2019. During the course of survey, a diary was impounded wherein certain unaccounted receipts amounting to Rs. 14,85,300/- were found which the assessee declared as an additional income on account of professional/consultation charges, remained to be recorded

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

In the result, appeal of the Revenue dismissed

ITA 625/PUN/2024[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A Shah And Shri Rohit S TapadiyaFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 131Section 133ASection 143(2)Section 68Section 69ASection 69BSection 69C

house property, profits and gains of business or profession, or capital gains, nor 8 ITA.No.625/PUN./2024 is it income from other sources' because the provisions of sections 69, 69A, 698, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

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

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

133A of the Act at 41/1, 41,2/14, Vill-Sus, Tal-Mulshi, Pune. 4. The Assessing Officer noted that during the course of search action it was seen that the assessee is involved in selling the units of the project at less than the prevailing market price which is more than the Ready Reckoner/Circle rate. Thus, the assessee was involved

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

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

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

133A of the Act at 41/1, 41,2/14, Vill-Sus, Tal-Mulshi, Pune. 4. The Assessing Officer noted that during the course of search action it was seen that the assessee is involved in selling the units of the project at less than the prevailing market price which is more than the Ready Reckoner/Circle rate. Thus, the assessee was involved

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

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

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

133A of the Act at 41/1, 41,2/14, Vill-Sus, Tal-Mulshi, Pune. 4. The Assessing Officer noted that during the course of search action it was seen that the assessee is involved in selling the units of the project at less than the prevailing market price which is more than the Ready Reckoner/Circle rate. Thus, the assessee was involved

M/S. K.D. CONSTRUCTIONS UNIT - 1,,PUNE vs. ASSSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeals of the assessee are allowed and appeal of Revenue is dismissed

ITA 1235/PUN/2014[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nilesh KhandelwalFor Respondent: Shri Rajeev Kumar
Section 133ASection 80I

133A of the Act was carried out by the Department on the business premises of the assessee on 18-11-2009. During survey, statement of Shri Anil Daya Lalji Oswal, partner of assessee was recorded. In reply to Q. No. 5 he categorically stated that commencement certificate was issued by the Local Authority on 27-05-2004. Later