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

14-3-2018 Show cause notice for prosecution 31-3-2018 Penalty notices issued 10-04-2018 Prosecution proceedings SCN withdrawn 28-9-2018 Concealment penalty levied 5.5 Appellant has contended that the penalty order is barred by limitation of time. Hence, the provisions of section 275 are discussed hereunder for ready reference. Analysis of Section 275- From perusal

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

14-3-2018 Show cause notice for prosecution 31-3-2018 Penalty notices issued 10-04-2018 Prosecution proceedings SCN withdrawn 28-9-2018 Concealment penalty levied 5.5 Appellant has contended that the penalty order is barred by limitation of time. Hence, the provisions of section 275 are discussed hereunder for ready reference. Analysis of Section 275- From perusal

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income\nTax Act, 1961 (hereinafter referred to as 'the Act') relating to assessment years\n2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is\ndirected against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to\n assessment year 2020-21 rejecting

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

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

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment year

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

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

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment year

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

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

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

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income SA Nos.7 to 9/PUN/2025 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to assessment years 2013-14 to 2015-16 respectively. ITA No.1637/PUN/2024 filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A), Pune -11 relating to assessment year

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

14,877/- and had opted for not revising the return of income during the course of assessment proceedings. 12. Now for such excess claim of deduction u/s. 54F & 54B of the Act in the income tax return at ₹63,80,243/-, whether such mistake is liable to be visited by penalty u/s. 271(1)(c) of the Act. Here

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

14,877/- and had opted for not revising the return of income during the course of assessment proceedings. 12. Now for such excess claim of deduction u/s. 54F & 54B of the Act in the income tax return at ₹63,80,243/-, whether such mistake is liable to be visited by penalty u/s. 271(1)(c) of the Act. Here

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

14,877/- and had opted for not revising the return of income during the course of assessment proceedings. 12. Now for such excess claim of deduction u/s. 54F & 54B of the Act in the income tax return at ₹63,80,243/-, whether such mistake is liable to be visited by penalty u/s. 271(1)(c) of the Act. Here

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

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.

10. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that the assessee has submitted all the relevant details and information during the course of assessment proceedings. And the addition of Rs.2,02,97,115/- was made on the basis

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.

10. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that the assessee has submitted all the relevant details and information during the course of assessment proceedings. And the addition of Rs.2,02,97,115/- was made on the basis

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.

10. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that the assessee has submitted all the relevant details and information during the course of assessment proceedings. And the addition of Rs.2,02,97,115/- was made on the basis

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.

10. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that the assessee has submitted all the relevant details and information during the course of assessment proceedings. And the addition of Rs.2,02,97,115/- was made on the basis

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.

10. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that the assessee has submitted all the relevant details and information during the course of assessment proceedings. And the addition of Rs.2,02,97,115/- was made on the basis