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

reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D. the cases being dealt thereunder were circumscribed in the scope of newly substituted Section 148." We are in complete agreement

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

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

section 151 have not been complied with in this case and respectfully following the judgments of the Honorable courts, I am of the considered view that notice issued u/s 148 is bad in law and the reopening u/s 147 is not sustainable and liable to be quashed. Hence, the notice u/s. 148 issued by the AO and the consequent assessment

DNYANESHWAR DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

RAMDAS BHANUDASTUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

SANDIP BHANUDAS TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

SOPAN DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

BADRINATH DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

VITTHAL DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

VITTHAL DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 153A. The proper proceedings were proceedings u/s. 153A and not u/s. 147. The order passed u/s. 147 in contravention to the provisions of the Act may be held invalid ad-initio and is set aside.” “On fact and circumstances of the case and as per provisions of the Act, it be held that, the proceedings initiated u/s. 147

MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

147 of the Act had not made the addition of\nRs.7,62,67,463/- which was returned back to these shell companies. Since the\n8\nITA No.1178/PUN/2023\nITA No.2017/PUN/2024\nassessee in his statement recorded /s 132(4) of the Act at the time of search u/s 132\nhad admitted to the fact that he had taken accommodation entries from

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

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

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners