SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

carry forwarded and unabsorbed losses to the extent of Rs.1,10,55,078/- to subsequent years. Vide order dated 30.12.2009, the Assessing Officer completed the assessment u/s 143(3) of the IT Act by determining total income at Rs.5,65,72,261/- after making additions on account of disallowance on the ground of excessive and unreasonable cane price paid

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

carry forwarded and unabsorbed losses to the extent of Rs.1,10,55,078/- to subsequent years. Vide order dated 30.12.2009, the Assessing Officer completed the assessment u/s 143(3) of the IT Act by determining total income at Rs.5,65,72,261/- after making additions on account of disallowance on the ground of excessive and unreasonable cane price paid

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

carry forwarded and unabsorbed losses to the extent of Rs.1,10,55,078/- to subsequent years. Vide order dated 30.12.2009, the Assessing Officer completed the assessment u/s 143(3) of the IT Act by determining total income at Rs.5,65,72,261/- after making additions on account of disallowance on the ground of excessive and unreasonable cane price paid

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,SHIROL vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

carry forwarded and unabsorbed losses to the extent of Rs.1,10,55,078/- to subsequent years. Vide order dated 30.12.2009, the Assessing Officer completed the assessment u/s 143(3) of the IT Act by determining total income at Rs.5,65,72,261/- after making additions on account of disallowance on the ground of excessive and unreasonable cane price paid

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

carry forwarded and unabsorbed losses to the extent of Rs.1,10,55,078/- to subsequent years. Vide order dated 30.12.2009, the Assessing Officer completed the assessment u/s 143(3) of the IT Act by determining total income at Rs.5,65,72,261/- after making additions on account of disallowance on the ground of excessive and unreasonable cane price paid

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

Loss Account for assessment year 2021-22. Referring to some of the sample copies of the relevant seized material, he submitted that there are notings on the seized papers containing the total number of bags sold and the total sale amount for a particular month etc. and a perusal of the seized documents would show that the rate

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

Loss Account for assessment year 2021-22. Referring to some of the sample copies of the relevant seized material, he submitted that there are notings on the seized papers containing the total number of bags sold and the total sale amount for a particular month etc. and a perusal of the seized documents would show that the rate

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANAGBAD., AURANGABAD. vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD.

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

carried on the assessee group on 21/08/2018 it revealed that, the assessee had sub-contracted certain projects/contracts to twelve sub-contractors for total sub-contracted price/value of ₹96,82,03,013/- which were spread-over more than one year. The demographical subcontract-wise details and subcontract value were provided in answer to question 27 of the statement

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

carried on the assessee group on 21/08/2018 it revealed that, the assessee had sub-contracted certain projects/contracts to twelve sub-contractors for total sub-contracted price/value of ₹96,82,03,013/- which were spread-over more than one year. The demographical subcontract-wise details and subcontract value were provided in answer to question 27 of the statement

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD. vs. SHREEHARI ASSOCIATES PRIVATE LIMITED, AURANGABAD

The appeals of the REVENUE are ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

carried on the assessee group on 21/08/2018 it revealed that, the assessee had sub-contracted certain projects/contracts to twelve sub-contractors for total sub-contracted price/value of ₹96,82,03,013/- which were spread-over more than one year. The demographical subcontract-wise details and subcontract value were provided in answer to question 27 of the statement

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

penalty u/s 271(1)(c) of Rs.68,32,010/-\nwithout appreciating the facts of the case, and the fact that all\nthe material facts regarding the issue of sale of sugar at\nconcessional rate to members, are part of the record before Ld.\nAO, and the issue of allowability is highly debatable issue, in\nview of the same your appellant

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

penalty u/s 271(1)(c) of Rs.68,32,010/-\nwithout appreciating the facts of the case, and the fact that all\nthe material facts regarding the issue of sale of sugar at\nconcessional rate to members, are part of the record before Ld.\nAO, and the issue of allowability is highly debatable issue, in\nview of the same your appellant

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHPAUR vs. RBL BANK LTD, KOLHAPUR

In the result, the appeal of the Revenue is dismissed

Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

carrying on the business. The advantages obtained by TATA IBM can be treated as services rendered by those employees to TATA IBM. The concept ofpayment made once and for all and of the enduring benefit respond to the changing economic realities ofbusiness and hence the expenditure incurred on processing domestic customer database and transfer of humanskill is a revenue, though

SRIJAN CONTROL DRIVES,PUNE vs. DCIT CIRCLE-5, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2016-17

271(1)(c) of 4 the Act. He submitted that the assessee has substantiated as to why the mistake has happened which was a genuine human error. The Ld. Counsel for the assessee further submitted that the loss, which was claimed in the revised return was not carried forward and no benefit of the loss was availed in future years

M/S. FIAT INDIA AUTOMOBILES PRIVATE LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

271(1)(c) of the Act. The Appellant prays that the penalty proceedings be quashed. The Appellant craves leave to add, alter, amend, substitute or withdraw all or any of the Grounds of appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing so as to enable

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1) , PUNE vs. FIAT INDIA AUTOMOBILES PRIVATE LIMITED, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

271(1)(c) of the Act. The Appellant prays that the penalty proceedings be quashed. The Appellant craves leave to add, alter, amend, substitute or withdraw all or any of the Grounds of appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing so as to enable

MITHI SOFTWARE TECHNOLOGIES PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER WARD 14(3), PUNE

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2371/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, S Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. Pan: Aabcm9352P Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 24/11/2025 Date Of Pronouncement 12/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Agra Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 25.08.2025 Emanating From The Assessment Order U/S.143(3) Of

Penalty proceedings are being initiated u/s 271(1)(c) for furnishing inaccurate particulars of income.” 2.1 Thus, Assessing Officer made an addition of Rs.75 lakhs without referring to any section. Aggrieved by the same, Assessee filed appeal before the ld.CIT(A). Ld.CIT(A) confirmed the addition stating that Assessee failed to discharges its onus that borrowed funds were utilized

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

carried forward of Rs.1,41,25,06,638 for AY 2021-22 which is clearly evident from the Schedule MATC of the ITR’s of both the AYs. The MAT credit was brought forward by the assessee for AY 2022-23 lower by Rs.1,86,60,746 (Rs.1,41,25,06,638 - Rs.1,39,38,45,890) after adjusting

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Loss Account. He accordingly made addition of Rs.16,53,457/-. Similar additions were made by the Assessing Officer for other years also. 4. Before the Ld. CIT(A) it was submitted that the assessee is a Surgeon and for conducting surgery, the assessee has to incur the expenditure towards Anesthesia charges. The assessee also purchases medicines and the assessee charges