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

section 80IB(10) of the Act. He submitted that the assessee was taking a chance and all these things would not have come to notice had there been no survey u/s 133A. Therefore, it cannot be said that the assessee has made full and true disclosure. He accordingly submitted that the order of the Ld. CIT(A) SA Nos.7

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

Section 80(IB)(10) of the Income Tax Act, 1961 the completion of the\nhousing project approved by the local authority on or after the 1st day of April, 2005 has to be within 5\nyears from the end of the financial year in which the housing project is approved by the local authority,\nAs the commencement certificate has been

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

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

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

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

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

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

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

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

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

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

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

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

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

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 :

234A and 234B of the Act without properly considering the return filed, tax paid, and the computation of income based on estimated additions 10.On the facts and in the circumstances of the case and without prejudice to any other grounds, the Ld. NaFAC erred in initiating penalty proceedings under section 271(1)(b), 271(1)(c) and 271D

PRADEEP BIHARISING BUNDELE,JALNA vs. ITO WARD-1, JALNA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

234A, 234B & 234C of the I. T. Act, 1961. 6. Penalty Proceedings. Whether the learned A.O. has justified in initiating penalty proceedings u/s 271(1) (c) for concealed the particulars of income and furnished inaccurate particulars, which may kindly be dropped. 7. The appellant may kindly be allowed to add and amend the grounds of appeal.” 3. At the outset