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

250 of the Income Tax Act, 1961 (“Act”) which is arising out of Assessment Order dated 29.12.2017 passed u/s. 147 r.w.s. 143(3) of the Act. 2. In the instant appeal, Revenue has raised following grounds of appeal:- “1. Whether on the facts and circumstances of the case, the Ld. CTT(A) is justified in deleting the addition of Rs.7

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

reassessment proceedings. Mr. Ajit Satam confessed that he had earned income of Rs 26.55 crores earned from the assessee with respect to the Tilaknagar project. A copy of said letter dated 28.03.2016 is enclosed at Pg 96-100 of the Paper Book. The said disclosure was made on 29th March 2016. He has voluntarily offered the above sum of Rs.26.55

AHAMAD BIN MUBARAK CHAUOSE,NANDED vs. ITO, WARD (1), NANDED, NANDED

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1545/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ahamad Bin Mubarak V The Income Tax Officer, Chauose, S Ward-(1), Nanded. H.No.1-7-1349, Peerburhan Nagar, Nanded – 431506. Maharashtra. Pan: Alzpc8261D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 08/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(A), Kanpur Passed Under Section 250 Of The Income Tax Act, 1961 Dated 18.10.2024 For The A.Y.2012-13 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961, Dated

250 of the Income Tax Act, 1961 dated 18.10.2024 for the A.Y.2012-13 emanating from the Assessment Order under section 144 of the Income Tax Act, 1961, dated ITA No.1545/PUN/2025 [A] 09.03.2016. The Assessee has raised the following grounds of appeal : “1. That the Ld. AO erred in law and on facts in passing the assessment order under section

DATTAPRASAD RADHAKISAN REVGADE,HIVARGAON vs. ITO WARD 2, AHMEDNAGAR

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

Bench: Ms.Astha Chandra, Judicialmember & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1897/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Dattaprasad Radhakisan V The Income Tax Officer, Revgade, S Ward-2, Ahmednagar. At Hivargaon Post Dongargaon, Tal Aklole, Ahmednagar – 422609. Pan: Cddpr8213C Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna – Ar Revenue By Shri Ambarnath Khule – Jcit(Dr) Date Of Hearing 03/09/2025 Date Of Pronouncement 26/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.06.2025 Emanating From The Assessment Order Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act, 1961

reassessment proceedings initiated pursuant to such defective notice are liable to be quashed. 9. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, the assessment order passed under section 147 r.ws 144 of the Income-tax Act, 1961 is bad in law and void 3 ITA No.1897/PUN/2025 [A] ab initio

MANDA SHANTARAM GARADE,TALEGAON DABHADE vs. INCOME TAX OFFICER 9(3), AKURDI

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1343/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Manda Shantaram Garade, V The Assessing Officer, 66, Dhamane Gavthan, Near S Ward-9(3), Pune. Padmavati Mandir, Talegaon, Maharashtra – 410506. Pan: Bjcpg4762K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishit Gandhi(Virtual), Aadnya Bhandari(Present In Itat Pune Bench) Revenue By Shri Ramnath P Murkunde – Cit(Dr) Date Of Hearing 18/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.03.2025 For The A.Y.2019-20 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act

250 of the Income Tax Act, 1961 dated 26.03.2025 for the A.Y.2019-20 emanating from the Assessment Order passed under section 147 r.w.s 144 read with section 144B of the Income Tax Act, ITA No.1343/PUN/2025 [A] 1961 dated 12.03.2024. The Assessee has raised the following grounds of appeal : “ON JURISDICTION AND VALIDITY OF REASSESSMENT: 1.1 In the facts and circumstances

VINODKUMAR DHANULALJI SAWJI,JALNA vs. ITO WARD 1 , JALNA

In the result, appeals of the Assessee are partly allowed\nfor statistical purposes

reassessment\nproceedings under section 147/148 bad in law liable to be set\naside.\n5. The above grounds of appeal are without prejudice to one\nanother.\n6. The appellant craves leave to furnish Additional Evidence\nwhich may be relevant to the above Grounds of Appeal in\ncourse of the appeal proceedings.\"\nThe assessee also raised additional ground which reads\nas under

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

250% in total turnover of the company, the accounts department was overloaded and due to this reason, there can be some unintentional discrepancies in the books of accounts, for which, the Managing Director of the company had offered to estimate the profit @ 9% of the turnover. It was further submitted that the assessee company has accepted the income determined

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

250% in total turnover of the company, the accounts department was overloaded and due to this reason, there can be some unintentional discrepancies in the books of accounts, for which, the Managing Director of the company had offered to estimate the profit @ 9% of the turnover. It was further submitted that the assessee company has accepted the income determined

SACHIN PRAKASHCHAND AANCHALIYA,AURANGABAD vs. ITO WARD 1 (1), AURANGABAD

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

Bench: Or At The Time Of Hearing Of The Appeal.”

reassessment proceedings under Section 147, read with Section 1448 of the Income Tax Act. 8.3 It is pertinent to add here that laws assist those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known maxim "Vigilantibus non dormientibusjurasubveniunt. It means equity comes to the aid of the vigilant

ANWAR HUSAIN MEHBOOB SHAIKH,JALGAON vs. INCOME TAX OFFICER, JALGAON

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2561/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Anwar Husain Mehboob V The Income Tax Officer, Shaikh, S Jalgaon. H. No.K 258/I Railway North Area, Bhusawal, Jalgaon – 425201. Pan: Bodps9742F Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Sandeep Sathe - Dr Date Of Hearing 10/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee 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.2018-19 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Of The Act, Dated 31.01.2024. The Assessee Has Raised The Following Grounds Of Appeal :

reassessment of income for the AY 2018-19 was wrongly issued by by the Jurisdictional Assessing Officer instead of Faceless Assessing Officer. 2. That the Jurisdictional AO has under section 148 of the Act. Excess is authority by issuing notice under section 148 of the Act. 3. That the notice issued under section 148 violates the section 151A and 144B

SWAMINATH BABURAO PATIL,SOLAPUR vs. ITO WARD 2(3) SOLAPUR, SOLAPUR

In the result, appeal of the Assessee is allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.832/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Swaminath Baburao Patil, V The Income Tax Officer, C37, Siddheshwar Market S Ward-2(3), Solapur. Yard, Hyderabad Road, Solapur – 431005. Maharashtra. Pan: Akwpp4321P Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 25/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee 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.2014-15 Dated 27.01.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

250 of the Income Tax Act, 1961 for the A.Y.2014-15 dated 27.01.2025 emanating from the Assessment Order passed under section 147 r.w.s 144B of the Act, dated 19.05.2023. The Assessee has raised the following grounds of appeal : ITA No.832/PUN/2025 [A] “1) Legal Ground that reopening is time barred as held by Supreme Court in Rajeev Bansal It may please

SAURABH JAYANT BHAGA,RAIGAD PANVEL vs. ITO WARD-1, PANVEL

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2717 & 2718/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Saurabh Jayant Bhagat, The Income Tax Officer, A-806, Balaji Aangan, Nr. S T V Panvel. Depot, Panvel Raigad–410206. S. Maharashtra. Pan: Aklpb9996P Appellant/ Assessee Respondent / Revenue Assessee By Shri Gaurang Khakhkhar – Ar(Virtual) Revenue By Shri Abhinay Kumbhar & Shri Vinod Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Date 31.05.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1) The Honorable Commissioner Of Income Tax (A) Has Erred In Law As Well As On Facts In Upholding The Reassessment Proceedings Without Communicating The Reason For Reopening Of Assessment.

section 250 of the Act, date 31.05.2024 for the A.Y.2013-14. The Assessee has raised the following grounds of appeal : “1) The Honorable Commissioner of Income tax (A) has erred in law as well as on facts in upholding the reassessment proceedings without communicating the reason for reopening of assessment. ITA Nos.2717 & 2718/PUN/2024 [A] 2) The Honorable Commissioner of Income

SAURABH JAYANT BHAGAT,PANVEL RAIGAD vs. INCOME TAX OFFICER, ITO PANVEL

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2717 & 2718/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Saurabh Jayant Bhagat, The Income Tax Officer, A-806, Balaji Aangan, Nr. S T V Panvel. Depot, Panvel Raigad–410206. S. Maharashtra. Pan: Aklpb9996P Appellant/ Assessee Respondent / Revenue Assessee By Shri Gaurang Khakhkhar – Ar(Virtual) Revenue By Shri Abhinay Kumbhar & Shri Vinod Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Date 31.05.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1) The Honorable Commissioner Of Income Tax (A) Has Erred In Law As Well As On Facts In Upholding The Reassessment Proceedings Without Communicating The Reason For Reopening Of Assessment.

section 250 of the Act, date 31.05.2024 for the A.Y.2013-14. The Assessee has raised the following grounds of appeal : “1) The Honorable Commissioner of Income tax (A) has erred in law as well as on facts in upholding the reassessment proceedings without communicating the reason for reopening of assessment. ITA Nos.2717 & 2718/PUN/2024 [A] 2) The Honorable Commissioner of Income

SMITA NARENDRA SONAWANE,NASHIK vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3213/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Smita Narendra Sonawane, V National Faceless Vadel, Malegaon, S Assessment Centre. Nashik – 423206 Pan: Ejtps9105Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

250 of the Income Tax Act, 1961 for the A.Y.2015-16 dated 03.11.2025 emanating from the Assessment Order passed under section 147 read with section 144 read with section 144B of the I.T.Act, 1961 dated 07.03.2024. The Assessee has raised the following grounds of appeal : ITA No.3213/PUN/2025 [A] “On the facts and in law the reason mentioned

SPAN CONSTRUCTION,PUNE vs. I.T.O WRD-3(3), PUNE, PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1346/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Span Construction, V The Income Tax Officer, H1, Flat No.203, S. Ward-3(3), Pune. S.No.123/A/1/1, Vanraji Heights, Rambaug Colony, Near Mit College, Kothrud, Pune – 411038. Maharashtra. Pan: Aaefs2589J Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 07/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.03.2025 For A.Y.2017-18, Emanating From The Order U/S.147 R.W.S 144 Read With

reassessment proceedings are Void-ab-initio and any consequential order passed deserves to be quashed. 2. On the facts and in the circumstances of the case and in law learned AO erred in passing the order under section r.w.s. 144 dated 23.03.2022 on the basis of notice under section 148 dated 30.03.2021 which appellant has not received either

SAVITA MITKARI,PUNE vs. INCOME TAX OFFICER, PUNE

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

reassessed under Section 143(3) read with\nSection 147. The Assessing Officer made additions of *10,00,000 as\nunexplained unsecured loan under Section 68 and 17,35,000 as\nunexplained cash deposits. The appellant filed an appeal before the\nCIT(A), Chennai, which was dismissed exparte on 30/07/2025 without\nconsidering the merits or documentary evidence on record\nThat

SACHIN SHANTILAL KHIWANSARA,BEED vs. INCOME TAX OFFICER, AURANGABAD

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2288/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Sachin Shantilal Khiwansara, V The Income Tax Officer, Main Road, Shirur Kasar, S. Ward-1(5), Aurangabad. Shirur So., Beed, Beed – 413249. Pan: Bytpk1339N Appellant/ Assessee Respondent / Revenue Assessee By Shri Saurabh D.Khivansara Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 17.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. That On Facts & In Law, The Ex-Parte Order Of Ld. Cit Appeals, Nfac Is Opposed To Law & Against The Principles Of Natural Justice & Accordingly The Impugned Appellate Order Is Liable To Be Set Aside.

reassessment notice issued under section 148 of the Income Tax Act without complying with the provisions and due procedure of law, the reopening of assessment 2 ITA No.2288/PUN/2025 [A] under Section 147 of the Income tax Act is bad in law, which has to be set aside. 7. That on facts and in law, the order under section 144 r.w.s.147

PRADEEP MADHUKAR THOMBARE,AURANGABAD vs. ITO WARD-1(5), AURANGABAD

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

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3237/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Pradeep Madhukar Thombre, V The Income Tax Officer, 101, Padmini Niwas, Prashant S Ward-1(5), Aurangabad. Nagar, Ambajogai – 431517. Pan: Aappt7315L Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham N Rathi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

section 144B of the I.T.Act, 1961 dated 12.04.2023. The Assessee has raised the following grounds of appeal : ITA No.3237/PUN/2025 [A] “1. BREACH OF PRINCIPLES OF NATURAL JUSTICE 1.1 The Learned Commissioner of Income Tax (Appeals), erred in passing the order u/s 250 by not granting proper, sufficient and adequate opportunity of being heard to the Appellant while framing assessment

SHAHBAZ MOHAMMED SHAFEEQUE,MALEGAON vs. INCOME TAX OFFICER, WARD - 1, MALEGAON

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2291/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, S. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. Pan: Cfppm6844A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal :

4 Hon. Allahabad High Court. Therefore, the impugned notice u/s 148 is ITA No.2291/PUN/2025 [A] invalid and hence the said notice and reassessment proceedings are void ab initio. 5) On the facts and in law the notice issued u/s 148 on 18/07/2022 by Jurisdictional AO is contrary to the CBDT mandate issued by notification dated 29/03/2022 rws 151A