MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

In the result, both the appeals of the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

172/-, the source of payment for investment was unexplained and hence notice under section 148 of the Act was issued. 11. We find that the issue raised in the present appeal stands squarely covered by the decision of the Tribunal in the case of husband of the assessee in ITA A.Ys. 2009-10 & 2010-11 No.263/PUN/2017, A.Y.2010-11, order dated

MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

In the result, both the appeals of the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

172/-, the source of payment for investment was unexplained and hence notice under section 148 of the Act was issued. 11. We find that the issue raised in the present appeal stands squarely covered by the decision of the Tribunal in the case of husband of the assessee in ITA A.Ys. 2009-10 & 2010-11 No.263/PUN/2017, A.Y.2010-11, order dated

INCOME TAX OFFICER,WARD-1,AHMEDNAGAR, AHMEDNAGAR vs. NARENDRA SAMPATLAL BAFNA, AHMEDNAGAR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

section 80 of the Indian Evidence Act which states that there is a presumption that the documents produced before the court as record of evidence are genuine. In this regard, the stand of the assessee is that in the case of assessee, document produced was merely in the form of a rough noting wherein certain amounts were written against

NAVJYOTI FARMING PRIVATE LIMITED,BELAPUR vs. ITO, WARD -3 , PANVEL

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

reassessment proceedings and issuing notice under section 148 of the Act. 2 That the order dated 28.03.2024 passed u/s 250 of the "Act" by the National Faceless Appeal Centre (NFAC), Delhi is against law and facts on the file in as much as he was not justified to uphold the action of the Learned Income Tax Officer, Ward -3 Panvel

DEPUTY COMMISSIONER OF INCOME-TAX vs. FINOLEX INDUSTRIES LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

reassessment to be framed under section 153A of the Act. The law in this regard has been laid down very clearly by the jurisdictional High Court in the case of Continental Warehousing Corporation (374 ITR 645) and Murali Agro Products (49 taxmann.com 172

ANIL KISANLAL MARDA,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Vikas Awasthy

172 low demand appeals. On second page onwards of the letter, the ld. CIT(A) has referred to some of the good orders passed by him during the month of March, 2013. Page No.3 of the letter contains a reference to the disposal of 7 Anil Kisanlal Marda appeal of the assessee for the A.Y. 2009-10 with tax effect

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

172 has held as under: “12) Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-12-2000 would attain finality. In such a case, the A.O. while passing the independent assessment order

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEER SERVICES PVT. LTD.,, KOLHAPUR

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

172 has held as under: “12) Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-12-2000 would attain finality. In such a case, the A.O. while passing the independent assessment order

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

172 has held as under: “12) Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-12-2000 would attain finality. In such a case, the A.O. while passing the independent assessment order

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

172 has held as under: “12) Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-12-2000 would attain finality. In such a case, the A.O. while passing the independent assessment order

AADHUNIK INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,JALGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

reassessment proceedings. Thus there was no borrowed satisfaction on the part of the AO. There was independent application of mind on the part of the AO. Further reliance is placed upon clause (b) of explanation 2 to provisions of section 147 of the Act as on the basis of the facts of the case the AO had the basis

BABABHAI SADARBHAI SHAIKH,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Bababhai Sadarbhai Shaikh Ito, Ward 1, Nr Goraba Takies Jamkhed, Vs. Ahmednagar Ahmednagar – 413201 Pan: Hozps1445M (Appellant) (Respondent) Assessee By : Shri Suhas P Bora Department By : Shri Ratnakar Bhimrao Shelake Date Of Hearing : 10-09-2025 Date Of Pronouncement : 23-10-2025 O R D E R Per R.K. Panda, Vp:

reassessment proceedings are initiated on the basis of incriminating material found in the search of 3rd party then the provisions of section 153C of the Act are applicable which override the applicability of sections 147 and 148 of the Act.” 7. The Learned Counsel for the assessee referring to the above additional ground submitted that the additional ground raised

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

section 263 bad in law and void ab initio and may kindly be quashed. 2. On the facts and in the circumstances of the case and in law the learned Principle Commissioner of Income Tax gravely erred in assuming the jurisdiction beyond the scope for which the reopening proceedings were initiated and concluded. 3. On the facts

AYOKI FABRICON PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2155/Pun/2016 िनधा"रण वष" / Assessment Year : 2009-10 Ayoki Fabricon Pvt. Ltd., 137 To 139, Akshay Complex, Dhole Patil Road, Pune. Pan : Aabca5780F .......अपीलाथ" / Appellant बनाम / V/S. Dcit, Circle- 1(1), ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak & Shri Nimit Gujarathi Revenue By : Shri Yogesh Kamat, Addl.Cit सुनवाई क" तारीख / Date Of Hearing : 20.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Pune Dated 14.06.2016 For The Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under :- “1. The Learned Cit(A) Erred In Confirming The Disallowance Of Additional Depreciation Of Rs.1,10,53,748/- U/S 32(1)(Iia) On New Plant & Machinery On The Ground That The Assessee Was Not Engaged In The Business Of Manufacture Or Production Of Any Article Or Thing. 2. The Learned Cit(A) Erred In Ignoring The Fact That – I) The Details Furnished To The Assessing Officer By The Assessee During The Assessment Proceedings U/S 143(3) R.W.S. 147 Were Same As Were Furnished During The Assessment Proceedings U/S 143(3) & Therefore.

section 147 of the Act. 5 8. Explaining the background facts of the case, ld. Counsel for the assessee submitted that the assessment proceedings were finalized by the Assessing Officer, who passed the well reasoned order for the earlier assessment years 2008-09, 2010-11 and 2011-12. In these assessment years, the assessee made a similar claim of additional

ENDRESS + HAUSER FLOWTEC (INDIA) PVT.LTD,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGABAD

In the result, appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.3086/Pun/2017 नििाारण वषा / Assessment Year : 2010-11

section 147 of the Act. Issue notice u/s.147 of I.T. Act, for A.Y. 2010-11. (Anand Bhaskar) Dy. Commissioner of Wealth Tax, Circle-1, Aurangabad. 26.02.2015 Notice u/s.148 issued and served on the assessee. DCIT, C-1, A’bad” That referring to the reasons recorded for issuance of notice u/s.148 of the Act by the Assessing Officer, the Ld. Counsel

R B DIAMOND HOUSE,JALGAON vs. PNE-C-1, RANGE -25, CIRCLE -1, OFFICE OF THE COMMISSIONER OF INCOME TAX- JALGAON

In the result, the appeal of the assessee is allowed for statistical\npurposes

Section 69A.\nGround No. 6: Interest Disallowance Rs.1,54,43,569/-\n6.\nOn the facts and in the circumstances of the case and in law, the\nlearned Commissioner of Income Tax (Appeals) ought to have\nconsidered and deleted the disallowance of Rs.1,54,43,569/-\nbeing\ninterest on Cash Credit facility as the Cash Credit facility was\nproperly reflected