INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

24. The Ld. DR on the other hand filed a detailed written submission stating that section 153C of the Act does not bar the jurisdiction of the Assessing Officer to reopen the assessment u/s 147 of the Act when information against the assessee is received from the search conducted on another person. He submitted that section 153C

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

147(1) as they stood after the amendment of 1-4-1989 continue to hold the field.” 8. In light of the factual matrix of the instant case and the legal position set out above and in the absence of any material/evidence /judicial precedents brought on record by the Ld. AO in rebuttal of the above contention to enable

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

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

24,837/-. Whereas, the actual consideration for the same transaction as per agreement is Rs.4,07,14,000/-. The page No. 3 of Bundle No. 1 shows payments of Rs.83,50,000/- to different persons in family on 04-02-2006. The balance amount of Rs.16,50,000/- is mentioned as expenditure. The entries on the page nowhere mention that

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE

In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04

24. Similarly, reliance on the decision of the Hon‟ble High Court of Delhi in Consolidated Photo & Finvest Ltd. Vs. ACIT (supra) is also in respect of completed assessment, wherein no doubt the reason to believe was found from the very same record as was available during assessment. The decision is dated 17.01.2006. The decision of Apex Court

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

24, the assessee accepted that he\nhas taken accommodation entries in the form of unsecured loans from said\ncompanies by giving back equal amount of cash to the controllers of said\ncompanies through Sushil Agarwal by hawala channel. The relevant\nportion of his statement is reproduced as under:\n\"Q. 23 How do you know these companies?\n5\nITA No.1178/PUN/2023

DEPUTY DIRECTOR OF INCOME-TAX vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

u/s. 148 are explicit and good enough to make out a fit case for re-opening of the assessment. 5. On the facts and circumstances of the present case, the learned DRP erred in not following the decision of the Hon'ble jurisdictional ITAT, Pune in the case of Cummins Inc. in ITA Nos.73&74/PN/2011 dtd. 8/08/2013 wherein the assessee

DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

u/s. 148 are explicit and good enough to make out a fit case for re-opening of the assessment. 5. On the facts and circumstances of the present case, the learned DRP erred in not following the decision of the Hon'ble jurisdictional ITAT, Pune in the case of Cummins Inc. in ITA Nos.73&74/PN/2011 dtd. 8/08/2013 wherein the assessee

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 was not valid and the proper course of action that should have been taken by the Assessing Officer was u/s 153C as the provisions of section 153C of the Act are clearly applicable to the facts of the case. We, therefore, uphold the order of the CIT(A) / NFAC on the issue of validity of re-assessment proceedings

CLARION TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

section 153 of the Act explains that no order of assessment, reassessment or recomputation shall be made u/s. 12 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 147 of the Act after the expiry of one year from the end of the financial year in which the notice u/s. 148 of the Act was served. In the present case, we note that

DEPUTY COMMISSIONER OF INCOME-TAX vs. CLARION TECHNOLOGIES PVT. LTD.,, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

section 153 of the Act explains that no order of assessment, reassessment or recomputation shall be made u/s. 12 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 147 of the Act after the expiry of one year from the end of the financial year in which the notice u/s. 148 of the Act was served. In the present case, we note that

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed.” 17. On going through the above sections 68 and 115BBC of the Act, we note that section 68 of the Act is invoked