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

271(1)(c) of Rs. 18,00,580/-. 2. Under the facts and circumstances of the case and in law, the assessee's case was selected for limited scrutiny for the specific purpose of examining the issue "large deduction claimed u/s 54B, 54C, 54D, 54G and 54GA & Large Investment in property (AIR) as compared to total income". However, Ld Assessing

RAJSHREE SINGH,PUNE vs. ITO WARD 14(5) PUNE, PUNE

In the result, the appeal of the assessee is allowed

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

section 271(1)(C) under which the assessee has committed default attracting penalty u/s 271(1)(C), hence the penalty may please be cancelled. 4) The lower authorities erred in levying penalty u/s 271(1)(C) Rs 362431 and it may please be deleted/cancelled. 5) The Appellant seeks leave to add, alter, amend or drop any of grounds taken above

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty based on multiple notices issued u/s 142(1) of the Act which remained unattended. 7. The plain reading of applicable provision of clause (b) of s/s (1) of section 271of the Act revealed us that, ‘the assessee’s failure to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of ITAT-Pune

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty based on multiple notices issued u/s 142(1) of the Act which remained unattended. 7. The plain reading of applicable provision of clause (b) of s/s (1) of section 271of the Act revealed us that, ‘the assessee’s failure to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of ITAT-Pune

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty based on multiple notices issued u/s 142(1) of the Act which remained unattended. 7. The plain reading of applicable provision of clause (b) of s/s (1) of section 271of the Act revealed us that, ‘the assessee’s failure to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of ITAT-Pune

GAURISHANKAR EDUCATIION SOCIETY,SATARA vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-1(1), PUNE

Appeals of the assessee are PARTLY ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

penalty based on multiple notices issued u/s 142(1) of the Act which remained unattended. 7. The plain reading of applicable provision of clause (b) of s/s (1) of section 271of the Act revealed us that, ‘the assessee’s failure to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of ITAT-Pune

INTERVALVE POONAWALLA PVT. LTD.,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Intervalve Poonawalla Pvt. Ltd. Dcit, Central Circle 1(1), Fin Div. 16/B-1, Sarosh Bhavan, Pune Vs. 2Nd Floor, Dr. Ambedkar Road, Opp. Niv, Pune – 411001 Pan: Aaaci3917P (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Vishnu Bhutada Department By : Shri Ramnath P Murkunde Date Of Hearing : 14-05-2025 Date Of Pronouncement : 27-05-2025 O R D E R

142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee in response to which the AR of the assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment u/s 143(3) of the Act on 29.03.2016 determining

RAJENDRA CHANDRAKANT CHINCHNIKAR,PUNE vs. CIT(A)-11, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20 Rajendra Chandrakant Chinchnikar Acit, Central Circle, 2165, B Ward, Koshti Galli, Vs. Kolhapur Mangalwar Peth, Pune – 416012 Pan: Acppc3559D (Appellant) (Respondent) Assessee By : Shri Tanzil Padvekar Department By : Shri Milind Debaje, Jcit Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

142(1) of the Act were issued and served on the assessee in response to which the assessee appeared from time to time and filed various details. 2 3. The Assessing Officer noted that during the course of survey proceedings 4 registers for the financial year 2018-19 and 11 registers for the financial year 2019- 20 were found which

ARCHANA PRASHANT DATE,PUNE vs. ITO, WARD 11(1), PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2472/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14

u/s 274 r.w.s. 271(1)(b) dated 30.03.2022 and 03.08.2022 are not the satisfaction but the show causes levying the penalty for which the satisfaction was to be recorded in the assessment order. This ground is accordingly rejected. 6.4 The next ground relates to the plea that the appellant had requested that the penalty proceeding be kept in abeyance. However

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever

INTERVALVE POONAWALLA PVT. LTD. ,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Intervalve Poonawalla Pvt. Ltd. Dcit, Central Circle 1(1), Fin Div. 16/B-1, Sarosh Bhavan, Pune Vs. 2Nd Floor, Dr. Ambedkar Road, Opp. Niv, Pune – 411001 Pan: Aaaci3917P (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Vishnu Bhutada Department By : Shri Ramnath P Murkunde Date Of Hearing : 14-05-2025 Date Of Pronouncement : 04-06-2025 O R D E R

142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee in response to which the AR of the assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing 2 Officer completed the assessment u/s 143(3) of the Act on 25.10.2016 determining

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR, AHMEDNAGAR

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

142 or under\nsub-section (1) of section 115WH or under section 148 for\nthe making of the return or by the notice under the first\nproviso to section 115WF or under the first proviso to\nsection 144] to show cause why the assessment should not\nbe completed to the best of the judgment of the Assessing\nOfficer, whichever

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

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

142 or under\nsub-section (1) of section 115WH or under section 148 for\nthe making of the return or by the notice under the first\nproviso to section 115WF or under the first proviso to\nsection 144] to show cause why the assessment should not\nbe completed to the best of the judgment of the Assessing\nOfficer, whichever

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

Penalty u/s\n271(1)(c) of Income-tax Act, 1961 initiated separately for concealment of\nincome.\"\n5.\nThe assessee filed an appeal before CIT(A) on 11.02.2020. In the meantime,\nthe Ld. PCIT examined the records and noted that the order passed by the\nAssessing Officer is erroneous and prejudicial to the interest of Revenue. He noted\nthat during

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

Penalty u/s\n271(1)(c) of Income-tax Act, 1961 initiated separately for concealment of\nincome.\"\n5.\nThe assessee filed an appeal before CIT(A) on 11.02.2020. In the meantime,\nthe Ld. PCIT examined the records and noted that the order passed by the\nAssessing Officer is erroneous and prejudicial to the interest of Revenue. He noted\nthat during