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:

3 of its Order], the Penalty shall not have any ground for its levy. Therefore, the impugned Order passed under Section 270A is bad in law and liable to the quashed and set aside. 7. On the facts and in law, the Ld. CIT(A) erred in imposing penalty under Section 270A of the Act without jurisdiction. Since

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

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

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

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

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account

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

92,750/- whereas the assessee has disclosed professional receipts of Rs.31,42,212/- and thus, the unaccounted receipts of the assessee remains to Rs.33,50,538/-. The assessee in his submission requested the ITA Nos.1063 to 1065/PUN/2024 Assessing Officer to allow the expenses which were noted in the seized diary but not reflected in the Profit and Loss Account