ATHARV VIJAY YEWALE SOCIAL FOUNDATION,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, appeal of the assessee is Allowed for statistical purpose

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

reassessed by allowing deductions for expenses incurred during the relevant year. Necessary directions may kindly be issued to the AO to assess

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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In 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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In 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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In 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 under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

SUDHAKAR BAJIRAO SHISODE,NASHIK vs. INCOME TAX OFFICER, NASHIK

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2780/Pun/2025 Assessment Year : 2018-19

reassessment proceedings. However, ld. Assessing Officer concluded the proceedings disallowing the claim of deduction u/s.80C of the Act at ₹1,50,000 and also

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

reassessment proceedings the assessee has claimed that he is eligible for deduction u/s 54B of the Act as he has utilized

SKYLINE DEVELOPERS,PUNE vs. THE INCOME TAX OFFICER, WARD4(50, PUNE

In the result, the appeal of the assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.709/Pun/2023 Assessment Year : 2006-07

reassessment proceedings, assessee filed the details exhibiting that a valid claim of deduction u/s.80IB(10) of the Act has been

GAURI SAGAR SHIVALE,PUNE vs. ITO WARD 8(3), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.101/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Gauri Sagar Shivale, Income Tax Officer, S. No. 32/4, Nimbalkar Nagar, Ward – 8(3), Pune Brt Road, Near Rajiv Gandhi Vs. College, Tathawade, Mulshi, Pune-411033 Pan : Bjipp4685G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Nikhil S. Pathak Department By : Shri Ramnath P. Murkunde Date Of Hearing : 15-05-2025 Date Of 21-07-2025 Pronouncement :

deduction u/s 80TTA of Rs.10,000/-. 2.1 During the course of the reassessment proceedings, the Ld. AO made enquiry about

CENTRAL WATER & POWER RESEARCH STATION EMPLOYEES CO-OP CREDIT SOC LIMITED,KHADAKWASALA vs. INCOME TAX OFFICER, WARD 6(1), PUNE, SHANKAR-SETH ROAD

In the result, the appeal of the assessee is allowed

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

deduction therefore the Assessing Officer was directed u/s 263 of the IT Act to pass reassessment order a fresh. Accordingly

SANTOSH SHANKAR GUJAR,LAXMI NAGAR, THERGAON vs. INCOME TAX OFFICER, WARD 8(3), PUNE, AKURDI, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1654 & 2038/Pun/2024 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Santosh Shankar Gujar, Vs. Ito, Ward-8(3), Pune. H/No.246, Shiv Parvati Bunglow, Laxmi Nagar, Thergaon- 411033. Pan : Alnpg9944K Appellant Respondent Assessee By : Mrs. Vibha D. Gulabani Revenue By : Shri Umesh Phade Date Of Hearing : 02.09.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2024 & 29.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2014-15 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. First We Shall Take Up The Appeal Of The Assessee In Ita No.1654/Pun/2024 For A.Y. 2014-15 For Adjudication.

deducted, however no return was furnished by the assessee. Accordingly, the Jurisdictional Assessing Officer initiated reassessment proceedings u/s 147 of the Act and notice

SANTOSH SHANKAR GUJAR,NEAR VITTHAL RUKMINI MANDIR vs. INCOME TAX OFFICER, WARD 8(3), PUNE, AKURDI, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1654 & 2038/Pun/2024 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Santosh Shankar Gujar, Vs. Ito, Ward-8(3), Pune. H/No.246, Shiv Parvati Bunglow, Laxmi Nagar, Thergaon- 411033. Pan : Alnpg9944K Appellant Respondent Assessee By : Mrs. Vibha D. Gulabani Revenue By : Shri Umesh Phade Date Of Hearing : 02.09.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2024 & 29.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2014-15 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. First We Shall Take Up The Appeal Of The Assessee In Ita No.1654/Pun/2024 For A.Y. 2014-15 For Adjudication.

deducted, however no return was furnished by the assessee. Accordingly, the Jurisdictional Assessing Officer initiated reassessment proceedings u/s 147 of the Act and notice

VIPUL KUMAR TULSIAN,NAVI MUMBAI vs. ITO WARD 5, PANVEL, PANVEL

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2431/Pun/2025 धििाारण वर्ा / Assessment Year: 2019-2020 Vipul Kumar Tulsian, Ito Ward 5, Vs F 1203, Patel Heritage, Panvel Kharghar, Sector 7, Navi Mumbai, Navi Mumbai- 410210

deducted at source. Ld. Assessing Officer (AO) after validly serving the statutory notice carried out the reassessment proceedings u/s 147 of the Act. The assessee

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

deduction, allowance or relief in the return;\n(d) where a person is found to have any asset (including financial interest\nin any entity) located outside India.\nExplanation 3.--For the purpose of assessment or reassessment

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

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 : 2017-18

deduction, allowance or relief in the return; 39 CO No.43/PUN/2025 (d) where a person is found to have any asset (including financial interest in any entity) located outside India. Explanation 3.--For the purpose of assessment or reassessment

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

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment