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

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant

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

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

Bench: Shri Manish Borad & Shri Vinay Bhamore

158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant

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

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

158 Taxmann.com 81 also upheld the\nsame that the appellant cannot challenge the issue of jurisdiction after\nexpiry of one month from the date on which the notice was served. In\nthe present case, several notices were issued and the appellant did not\nrespond all those statutory notices.\n6.4 Without prejudice to the above, the issue raised by the appellant

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

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

158 Taxmann.com 81 also upheld the\nsame that the appellant cannot challenge the issue of jurisdiction after\nexpiry of one month from the date on which the notice was served. In\nthe present case, several notices were issued and the appellant did not\nrespond all those statutory notices.\n6.4 Without prejudice to the above, the issue raised by the appellant

MOTIWALA AUTO PVT. LTD.,AURANGABAD vs. ITO, WARD1(1), AURANABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

158/.\nTherefore based on the above information, case of the assessee was reopened\nfor reassessment under Section 147 of the Act of the Income Tax Act, 1961 (the\n\"Act\") following the procedure mandated in law. Accordingly, notice u/s

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

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

147 of the ITA,1961, when the foundation of such proceedings was a search and seizure action conducted u/s 132 of the ITA, 1961 at the premises of M/s. Renuka Mata Multi State Urban Co-Operative Society Credit Ltd. The assessment, if any, ought to have been initiated u/s 153C of the ITA, 1961. As such, the impugned notice issued

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

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

147 of the ITA,1961, when the foundation of such proceedings was a search and seizure action conducted u/s 132 of the ITA, 1961 at the premises of M/s. Renuka Mata Multi State Urban Co-Operative Society Credit Ltd. The assessment, if any, ought to have been initiated u/s 153C of the ITA, 1961. As such, the impugned notice issued

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. PARTH MULTITRADE PVT LTD, JALNA

In the result, the appeal filed by the Revenue and the CO filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2008-09

147 of the Act, reopened the assessment. Rejecting the various explanations given by the assessee and relying on various decisions, the Assessing Officer made the addition of Rs.22,50,50,000/- to the total income of the assessee u/s 68 of the Act on the ground that the assessee could not explain the identity and creditworthiness of the share applicants

MUKUNDA PANDIT CHAUGULE,PANDHURLI vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3194/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli S Nashik. B.O., Pandhurli, Nashik – 422502 Pan: Atepc5427G Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 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.2017-18 Dated 26.09.2025 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The I.T.Act, 1961 Dated 20.04.2023. The Assessee Has Raised The Following Grounds Of Appeal :

reassessment order u/s 147 may be declared as null and void in law. 6] Without prejudice to the above grounds, the appellant submits that the application sent by the A.O. to the higher authority for obtaining approval u/s 151 and the approval u/s 151 obtained from the Higher Authority u/s 151 has not been confronted to the appellant along with

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 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.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

147 read with section 144B of the I.T.Act, 1961 dated 03.05.2023. The Assessee has raised the following grounds of appeal : ITA No.3282/PUN/2025 [A] “1. Ground No 1: Notice issued under section 148 of the Act dated 27 July 2022 for AY 2017-18 is time barred 11 In the facts and circumstances of the case and in law the learned

PARVATI STEEL RE ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. ACIT, CC-2, AURANGABAD, AURANGABAD

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2013-14

section 147 of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) and thereafter issued notice u/s 148 2 on 31.03.2021. The notice was duly served upon the registered e-mail of the assessee. However, no return of income in response to the said notice was filed. Subsequently, the Assessing Officer issued notices u/s

SAJID DASTAGIR SAYYED,LATUR vs. WARD 1 LATUR, LATUR

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

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

section. This point is even reiterated by the A.O. in point no. 12.2 of the order. But the A.O. has nowhere in the order proved that the appellant had not maintained his books of account or if maintained had not disclosed the transactions in the said bank account in his books of account. Thus, the claim that the appellant