SWAMINI MAHILA GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD 12(3), PUNE

In the result, appeal of the assessee is partly allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2533/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Swamini Mahila Gramin V The Income Tax Officer, Bigarsheti Sahakari Patsanstha S. Ward-12(3), Pune. Maryadit, Survey No.272, Sainagar Gourav Bunglow, Lohagaon, Near Uttareshwar Mandir, Pune – 411047. Pan: Aakas1168G Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal Revenue By Smt Indira R. Adakil-Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16, Dated 19.08.2025 Emanating From Assessment Order 147 R.W.S 144B Of The

151A of the Act, was for escapement of income of more than Rs. 50 Lacs in the form of asset while the addition has been made by doubting the source of cash deposit. The approval granted by the Ld. PCCIT and the addition made is incongruous/inconsistent and hence liable to quash Addition U/s 69A 6. The Ld. AO erred

BHARAT SHIVAJI CHAVAN,SONARSIDDHNAGAR vs. ITO WARD 5, SANGLI, SANGLI

In the result, appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.876/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Bharat Shivaji Chavan, V The Income Tax Officer, At Sonarsiddhnagar, Post S Ward-5, Sangli. Kowthali, Tal Atpadi, District Solapur, Kotali – 413101. Maharashtra. Pan: Auwpc0996M Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 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)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 30.01.2025 Emanating From The Assessment Order Passed U/S.144 R.W.S 147 Of The Income Tax Act, 1961, For A.Y.2013-14 Dated 25.03.2022. The Assessee Has Raised Following Grounds Of Appeal :

151A and, therefore the said assessment order may please be quashed. 5. On the Facts and circumstances of the case and in law, the learned Assessing Officer erred in reopening the assessment beyond 4 years especially when allmaterial facts were disclosed in the return of income, therefore the action of reopening is void-ab-initio and deserves to be struck

ARCHANA MURALIDHAR BHANDWALKAR,PUNE vs. INCOME TAX OFFICER, WARD 5(2), PUNE

In the result, appeal of the assessee is partly allowed

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

Penalty Order under section 271(1)(c)of the Income Tax Act, dated 19.09.2023.For the sake of convenience, these two appeals were ITA Nos.1615 & 1840/PUN/2025 [A] heard together and are being disposed of by this common order. We treat the appeal in ITA No.1615/PUN/2025 as lead case. The Assessee has raised the following grounds of appeal : “1. The impugned notice

ARCHANA MURALIDHAR BHANDWALKAR,PUNE vs. INCOME TAX OFFICER WARD 5(2), PUNE

In the result, appeal of the assessee is partly allowed

271(1)(c)of the Income Tax Act, dated\n19.09.2023.For the sake of convenience, these two appeals were\nheard together and are being disposed of by this common order. We\ntreat the appeal in ITA No.1615/PUN/2025 as lead case. The\nAssessee has raised the following grounds of appeal :\n“1. The impugned notice u/s 148 dated 14.07.2022 is invalid