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

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

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 u/s 147

M/S LORGAN LIFESTYLE LTD.,PUNE vs. ITO, WARD14(4), PUNE, PUNE

In the result, appeal of the assessee is allowed as per terms indicated above

Bench: Dr.Manish Borad & Ms.Astha Chandra

250 of the Income-tax Act, 1961 ('the Act') dated 24th May 2023, received by the Appellant and based on the facts and circumstances of the case, the Appellant respectfully submits that the CIT(A) has erred on the following ground: 1. The Ld. CIT(A) has erred in not comprehending the facts and merits of the case, thereby

SACHIN NAGRAJ CHHAJED,PUNE vs. ITO, PUNE

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

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

section 144B of the Act. 4. The assessee challenged the ex-parte order before the Ld. CIT(A). Although the appeal was filed late by 14 days, the Ld. CIT(A) condoned the delay and decided the appeal ex-parte for non-compliance of notices of hearing dismissing the appeal of the assessee. The relevant findings and observations

NANDKUMAR NAMDEORAO DIWATE,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-1(1), KOLHAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1161/Pun/2023 Assessment Year : 2011-12 Nandkumar Namdeorao Diwate, Vs. Ito, Ward-1(1), 492, C-Ward, Kolhapur Opp. Main Rajaram Highschool, Juna Rajwada, Karveer, Kolhapur, Maharashtra-416001 Pan : Aeqpd 1603L Appellant Respondent

u/s. 250 of the Income Tax Act, 1961 (‘the Act’)for the Assessment Year 2011-12. 2. Briefly, the facts of the case are that the appellant is an individual. Return of income for the A.Y. 2011-12 was filed on 01-03-2012 declaring total income of Rs.1,53,010/-. The said return 2 of income was processed u/s.143

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

250 of the Income Tax Act 1961 for AY 2016-17, 2017-18 passed on 22/10/2025 emanating from Separate Assessment Orders u/s 147 rws 144 dated 11/05/2023 and 23/05/2023. 2. The Grounds of Appeal raised by the assessee are as under: ITA Nos.3280 & 3281/PUN/2025 [A] ITA Nos.3280 & 3281/PUN/2025 [A] 3. Both these appeals were heard together and are disposed

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

250 of the Income Tax Act 1961 for AY 2016-17, 2017-18 passed on 22/10/2025 emanating from Separate Assessment Orders u/s 147 rws 144 dated 11/05/2023 and 23/05/2023. 2. The Grounds of Appeal raised by the assessee are as under: ITA Nos.3280 & 3281/PUN/2025 [A] ITA Nos.3280 & 3281/PUN/2025 [A] 3. Both these appeals were heard together and are disposed

SUBHASH RUNWAL,BIBWEWADI, PUNE vs. INCOME TAX OFFICER WARD 5(4) PUNE, PUNE

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Subhash Runwal 204, Solitari-5, Nr. Kalyan Bhel, Bibwewadi Rd., Pune-411037. Pan: Adbpr7670R. . . . . . . . Appellant

250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] which in turn sprung out order of assessment passed u/s 144 r.w.s. 147 of the Act by the Income Tax Officer, Ward-5(4), Pune [‘Ld. AO’ hereinafter] for assessment year 2012-13 [‘AY’ hereinafter]; ITAT-Pune Page 1 of 16 Subhash Runwal Vs ITO ITA No. 1279/PUN/2024

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

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

250 of the Income Tax Act, 1961 for the A.Y.2015-16,\nA.Y.2017-18 and A.Y.2016-17 dated 27.08.2025, 20.08.2025 and\n20.08.2025 respectively. Assessee has filed identical grounds for all\nthese years. Since the issue involved is common, all these appeals\nwere heard together and decided by the common order. We treat\nAppeal in ITA No.2361/PUN/2025 for A.Y.2017-18 as lead case.\nThe Assessee

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

250 of the Income Tax Act, 1961 for the A.Y.2015-16,\nA.Y.2017-18 and A.Y.2016-17 dated 27.08.2025, 20.08.2025 and\n20.08.2025 respectively. Assessee has filed identical grounds for all\nthese years. Since the issue involved is common, all these appeals\nwere heard together and decided by the common order. We treat\nAppeal in ITA No.2361/PUN/2025 for A.Y.2017-18 as lead case.\nThe Assessee

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

250 of the Income Tax Act, 1961 for the A.Y.2015-16,\nA.Y.2017-18 and A.Y.2016-17 dated 27.08.2025, 20.08.2025 and\n20.08.2025 respectively. Assessee has filed identical grounds for all\nthese years. Since the issue involved is common, all these appeals\nwere heard together and decided by the common order. We treat\nAppeal in ITA No.2361/PUN/2025 for A.Y.2017-18 as lead case.\nThe Assessee

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 NAGRAJ CHHAJED,PUNE vs. ITO, PUNE

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

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

reassessment proceedings us. 147 of the Act and issued notice u/s 148 of the Act on 15.07.2022. Subsequently, statutory notices and show Cause notice were also issue by the A.O. from time to time, but the appellant did not reply to any notice/show-cause issued by the A.O. In this situation, the A.O. had no other option but to complete

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. SURYACHANDRA LALMANI DUBEY, AURANGABAD

In the result, appeal of the Revenue is allowed

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

section 250 of the Income tax Act, dated 03.11.2023for the A.Y.2014-15. The Revenue has raised the following grounds of appeal : “1. On the facts and the circumstance of the case and in law, whether the Ld. CIT(A)-12, Pune was right in holding that the AO was not justified in taking recourse to the provision of sec. 147

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

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.”

250 of the Income Tax Act, 1961 for the A.Y.2013-14dated 08.07.2025 emanating from the Assessment Order passed under section 147 r.w.s 144B of the Act, dated 30.03.2022. The Assessee has raised the following grounds of appeal : ITA No.2345/PUN/2025 [A] “1. The Learned Assessing Officer had erred in making an addition of Rs.10,98,450/-. Considering the facts of the case

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 :

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 : ITA No.2291/PUN/2025 [A] “1] The learned CIT(A) erred in dismissing the appeal in limine by refusing to condone the delay of 126 days in filing the appeal against the asst. order u/s 144 r.w.s. 147 without appreciating that