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

reassess the income of the petitioner under Section 147 of the Act. 13. As clearly seen from the record, to which, we have made a reference in the aforesaid paragraphs, it appears to be quite clear that there was a search and seizure

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

search and seizure action. The PCIT's order invoking Section 263 was therefore infructuous and quashed.", "result": "Allowed", "sections": [ "147", "148", "143(1)", "143(2)", "263", "132", "153C", "153A", "69A", "139", "142", "149", "151", "153", "132A", "153B" ], "issues": "Whether the reassessment

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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

JOSHI WADEWALE HADAPSAR,,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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

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

seizure action under section 132 of the Act initiated against partners of assessee on 20.01.2011, Survey action under section 133 of the Act was carried out at the business outlet of assessee firm. The partners of assessee firm during the course of search and Survey proceedings had declared undisclosed income in various assessment years. The assessee had originally filed return

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

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

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

M/S MANILAL P. SAVLA & COMPANY,PUNE vs. ACIT, CIRCLE 5, PUNE

In the result, the appeal of the assessee is allowed

search and seizure proceedings had\nadmitted that the firm had given cash loans to the extent of Rs 66,50,000/. As p\ncash loans to the extent of Rs 66,50,000/-. As per Section 189 of the IT Act,\nwhere any business siness or profession carried on by a firm has been\ndiscontinued or where a firm

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)

seizure action u/s 132 of the Act was also carried out in the cases of Rakesh Mehta, Hetal Mehta and Rakesh Mehta HUF. During the search action, Shri Rakesh Mehta was asked to state the details regarding all the steps and procedure involved in his business, along with details of documents prepared thereof. However, the assessee was not able

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\nii. During the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees namely

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

seizure action was conducted on 26.09.2017 in the case of\nShri Yuvraj Dhamale and his related concerns including M/s Wellbuild\nMerchants Pvt. Limited. The appellant has booked a flat in one of the\nschemes (viz. Rajgruhi Residency) of this entity.\n\nii.\nDuring the search action at the residential premises of Shri Yuvraj\nDhamale as well as his trusted employees

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

seizure\noperation was conducted at premises of 'SJP' and its associate concerns\nas well as key individuals of group During search, incriminating\nevidences in form of various loose papers and data back-ups of various\nelectronic devices were found and seized It was revealed that assessee\nhad accepted accommodation entries towards huge unsecured loans\nfrom a shell/paper company/entity On basis

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

seizure\noperation was conducted at premises of 'SJP' and its associate concerns\nas well as key individuals of group During search, incriminating\nevidences in form of various loose papers and data back-ups of various\nelectronic devices were found and seized It was revealed that assessee\nhad accepted accommodation entries towards huge unsecured loans\nfrom a shell/paper company/entity On basis

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

seizure\noperation was conducted at premises of 'SJP' and its associate concerns\nas well as key individuals of group During search, incriminating\nevidences in form of various loose papers and data back-ups of various\nelectronic devices were found and seized It was revealed that assessee\nhad accepted accommodation entries towards huge unsecured loans\nfrom a shell/paper company/entity On basis

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR, AHMEDNAGAR

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

search & Seizure\naction u/s 132 of the IT Act, 1961 carried out in case of the M/s.\nShri Renuka Mate Multi State Urban Co-operative Credit Society\nLtd. (in short Society/SRMSCS) on 26.05.2017, it was found that\nthe huge money was deposited in the bank accounts maintained\nin the society and during the course of assessment proceedings\nthe society could