JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

PRIYANVADA AMOL 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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

PRIYANVADA AMOL 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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

PRIYANVADA AMOL 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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

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

271(1)(c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. g) The Computation interest u/s 234A, 2348, 234C will be a part of the assessment order itself. h) Wherever

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

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

271 (SC)\nB) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune\nITAT)\nAppellant contends that considering ratio of various courts on the point,\nassessment u/s 153C in case of Appellant may please be overruled/cancelled.\n6. Appellant contends that, jurisdiction assumed by learned AO was invalid,\nconsidering reference to Settlement Commission by Mr. Yuvraj Dhamale &\nM/s Wellbuild Merchants Pvt. Ltd. Appellant

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

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

271 (SC)\nB) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune\nITAT)\nAppellant contends that considering ratio of various courts on the point,\nassessment u/s 153C in case of Appellant may please be overruled/cancelled.\n6.\n7. Appellant contends that, jurisdiction assumed by learned AO was invalid,\nconsidering reference to Settlement Commission by Mr. Yuvraj Dhamale &\nM/s Wellbuild Merchants