DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under section 153A, however, the Assessing Officer has been given the power to assess or reassess

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

Bench: SHRI VINAY BHAMORE (Judicial Member)

block assessment under section 153A and in case ofunabated/completed assessment and in case no incriminating material is found during thesearch, the power of the Revenue to have the reassessment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

reassessment was pending as on the date of search and in the absence of any incriminating material in relation to alleged commission income, the addition was not permissible under the law. 2. On the facts and circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in upholding the addition of Rs.11

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

block period for proceedings u/s 153C of the Act has to be 17 CO No.36/PUN/2024 computed from the date of receipt of books of account or documents by the Assessing Officer of the non-searched person. He submitted that this principle has been upheld by the Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh reported

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

block assessment proceedings the assessee had submitted all the\nrelevant documents as asked by the Assessing Officer which included all the\ndetails with regard to the transactions carried out by the assessee in the alleged\nscrip. When all the relevant details with regard to the transactions done by the\nassessee in the alleged scrip in respect of sale and purchase

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

block period of six years prior to year of search as prescribed u/s 153A of the\nAct and therefore, the Assessing Officer could have issued notice u/s 153A of the\nAct only for the assessment year 2012-13 and onwards. Therefore, the only option\navailable with the Assessing Officer for assessment year 2012-13 was to reopen\nthe assessment

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

block period of six years prior to year of search as prescribed u/s 153A of the\nAct and therefore, the Assessing Officer could have issued notice u/s 153A of the\nAct only for the assessment year 2012-13 and onwards. Therefore, the only option\navailable with the Assessing Officer for assessment year 2012-13 was to reopen\nthe assessment

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

block assessment proceedings the assessee had submitted all the\nrelevant documents as asked by the Assessing Officer which included all the\ndetails with regard to the transactions carried out by the assessee in the alleged\nscrip. When all the relevant details with regard to the transactions done by the\nassessee in the alleged scrip in respect of sale and purchase

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

block assessment proceedings the assessee had submitted all the\nrelevant documents as asked by the Assessing Officer which included all the\ndetails with regard to the transactions carried out by the assessee in the alleged\nscrip. When all the relevant details with regard to the transactions done by the\nassessee in the alleged scrip in respect of sale and purchase

AZIZUDDIN LATIPHODDIN KAZI L/H OF DECEASED LATIPHODDIN AJIMODDIN KAZI,LATUR vs. THE INCOME TAX OFFICER, WARD-4, LATUR

Appeal is dismissed

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. PAN: AYNPK5231E Appellant / Assessee Respondent / Revenue Assessee by Shri P P Kulkarni – AR Revenue by Shri B.S.Rajpurohit - DR Date of hearing 17/08/2023 Date of pronouncement 18/08/2023 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal for Assessment Year 2013-14 arisen directed against the National Faceless Appeal Centre(NFAC), Delhi

PRAGARAM DEVASI,BHOSARI, PUNE vs. INCOME TAX OFFICER, WARD 8(1) PUNE, AKURDI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Block, MIDC, Bhosari, Pune- 411039. PAN : BHUPD7579K Appellant Respondent Assessee by : Shri Krishna V. Gujarathi Revenue by : Shri Amit Bobde Date of hearing : 17.07.2025 Date of pronouncement : 04.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.02.2025 passed by Ld. CIT(A)/NFAC for the assessment year

JASMINE ZUBIN SHROFF,PUNE vs. ITO, WARD-7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2380/Pun/2025 निर्धारण वषा / Assessment Year: 2012-13 Mrs.Jasmine Zubin Shroff V The Income Tax (Through Legal Heir Zubin K S Officer, Shroff), Ward-7(1), Pune. 826/C No.5, Anklesharia Blocks, Dastur Meher Road, Camp, Pune - 411001. Pan:Basps7144E Appellant/ Assessee Respondent /Revenue Assessee By Shri B C Malakar Revenue By Shri Sandeep Sathe - Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Legal Heir Of Late Jasmine Z. Shroff Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 Dated 19.12.2023 Emanating From The Assessment Order Passed Under Section 144 Of The

Blocks, Dastur Meher Road, Camp, Pune - 411001. PAN:BASPS7144E Appellant/ Assessee Respondent /Revenue Assessee by Shri B C Malakar Revenue by Shri Sandeep Sathe - JCIT Date of hearing 08/12/2025 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Legal Heir of Late Jasmine Z. Shroff against the order of ld.Commissioner