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

BIPIN ANANDRAO THORAT,PUNE vs. INCOME TAX OFFICER, WARD-3(3), PUNE, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

reassessment under his best judgment order vide order dated 27-12-2019. Having aggrieved by the said order of AO, the assessee preferred an appeal before the NFAC, Delhi. 4. On perusal of the impugned order, it is noted that no compliances were made by the assessee to the notices issued by the NFAC, Delhi. Further, the NFAC, Delhi proceeded

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

250(6), requiring reasoned findings on\neach ground of appeal.\nGround No. 3: Non-response of Notices Due to medical issue\n3.\nOn the facts and circumstances of the case and in law, hearing\nnotices were not responded to due to the illness of Ms. Rupal\nBagrecha who is taking care of accounting, all income tax and other\nstatutory compliances

SHAMRAO GOPAL BENAKE,PUNE vs. ITO WARD 1(1), PUNE

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

reassessment along-with other grounds. However, we find that Ld. CIT(A)/NFAC without adjudicating any grounds has simply remanded the matter back to the file of Assessing Officer to pass the assessment order afresh de novo. In this regard, we may refer section 250(6

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

250(6) of the Act and therefore, the impugned order, being non- speaking and devoid of reasoning, is bad in law and deserves to be quashed and set aside. 2. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, as the assessment order

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

BAJAJ HOUSING FINANCE LIMITED,PUNE vs. ITO, WARD-8(1), PUNE, PUNE

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

Bench: Dr.Manish Borad

250/-. Subsequently, ld. AO initiated the penalty proceedings by issuance of notice u/s.274 r.w.s. u/s.270A of the Act on 16.07.2021 for under reporting of income in consequence of misreporting of income. However, as per the ld.AO assessee failed to comply to the notice of hearing and ld. AO concluding the proceedings levying penalty u/s.270A

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

DARSHAN SAMPATLALJI GATAGAT,LATUR vs. ITO, WARD 1, LATUR, LATUR

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

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

Reassessment The Learned AO failed to provide the appellant with the reasons recorded for issuing the notice under Section 148 during the assessment proceedings. This omission deprived the appellant of the opportunity to challenge the proceedings at an appropriate stage, thereby violating the principles of natural justice. 5. Erroneous Addition Under Section 69A The Learned CIT(A) erred in confirming

DARSHAN SAMPATLALJI GATAGAT,LATUR vs. ITO, WARD 1, LATUR, LATUR

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

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

Reassessment The Learned AO failed to provide the appellant with the reasons recorded for issuing the notice under Section 148 during the assessment proceedings. This omission deprived the appellant of the opportunity to challenge the proceedings at an appropriate stage, thereby violating the principles of natural justice. 5. Erroneous Addition Under Section 69A The Learned CIT(A) erred in confirming

RANJIT RAMCHANDRA JAGTAP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, PUNE, PUNE

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

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

reassessment order passed u/s. 143(3) r.w.s. 147 of the Act which clearly establishes that there was no compliance by the assessee in the First Appellate proceedings. Further, the CIT(A) proceeded to confirm the order of AO taking into consideration the non-cooperative attitude of the assessee in the assessment proceedings which is evident from para

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

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

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

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

SHRI CHHATRAPATI SAHAKARI SAKHAR KHARKHANA LIMITED,PUNE vs. ACIT CIRCLE-7, PUNE

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

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

reassessment on 25.05.2023 u/s 147 r.w.s. 144B of the Act by making an addition of Rs.1,22,15,616/- to the income originally assessed under section 143(3) treating it as assessee’s income from undisclosed sources/unexplained credit under section 68 of the Act by observing as under : “3.8 Conclusion drawn: The submissions made by the assessee society have been

SHRI CHHATRAPATI SAHAKARI SAKHAR KHARKHANA LIMITED,PUNE vs. ACIT CIRCLE-7, PUNE

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

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

reassessment on 16.05.2023 u/s 147 r.w.s. 144B of the Act by making an addition of Rs.1,95,65,389/- observing that as the source and nature of the said credits in the bank account of the assessee remained unexplained, the same are treated as assessee’s income from undisclosed sources/unexplained credit under section 68 and is taxed

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