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

250/-. The Assessing Officer 3 CO No.43/PUN/2025 thereafter issued statutory notices u/s 142(1) and 143(2) of the Act in response to which the assessee submitted its reply. The assessee also filed objections against the reopening of assessment u/s 147 on 16.02.2022. The Assessing Officer disposed of the objections on 07.03.2022 as per the directions of Hon’ble Supreme

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

6, Raghukul Apartments, Pune Senapati Bapat Road, Govt. Polytechnic S.O, Pune-411016, Maharashtra PAN: AACCL3218Q Appellant Respondent Appellant by : Shri B S Rajpurohit Respondent by : Shri Amol Khairnar Date of hearing : 21.07.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against

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

6. That, on the facts and in the circumstance of the case, the Ld. CIT(A) has passed the order u/s 250 without appreciating that the submission were inadvertently submitted to different window and in no way, whatsoever, it can be called that the assessee did not have cogent material to prove his contentions. 7. That, on facts

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)

section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;] 5 6.5 Thus, as per the new provisions coming into effect from 01.10.2024, the CIT(A) has been granted powers to set-aside an assessment to an Assessing Officer in a case where the assessment order has been

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

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

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

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

6. That, on the facts and in the circumstance of the case, the Ld. CIT(A) has passed the order u/s 250 without appreciating that the submission were inadvertently submitted to different window and in no way, whatsoever, it can be called that the assessee did not have cogent material to prove his contentions. 7. That, on facts

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

reassessment proceedings u/s 147 were\ninitiated and assessment order was passed by the Ld. Assessing Officer\n("AO”) u/s 147 r.w.s.144B of the Act on 17.05.2023 assessing the total\nincome at Rs.1,05,66,681/- by making an addition of (i) Rs.94,04,285/-\nholding it to be undisclosed money in the hands of the assessee, the source\nof which

ATUL VIJAY MADAN ,NASHIK vs. DCIT, CIRCLE -1, NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1529/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Atul Vijay Madan, V The Dcit, 2 Pooja Apartment, Behind S Circle-1, Nashik. Karwa Mangal Karyalay, Sharanpur Road, Nashik-422002. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Ramnath P Murkunde– Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.05.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Confirming The Addition Of Rs.45,00,000 Made By The A.O. U/S 69 Towards Alleged Unexplained Loan

250 of the Income Tax Act, 1961; dated 13.05.2024 for Assessment Year 2012-13. The assessee has raised the following grounds of appeal : “1. The learned CIT(A) erred in confirming the addition of Rs.45,00,000 made by the A.O. u/s 69 towards alleged unexplained loan ITA No.1529/PUN/2024 [A] advanced in cash to Mr. Ramzan Kokanion the basis

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2011-12

Section 69C of ITA, 1961 amounting to Rs.1,52,62,200 and Rs.9,15,732 respectively thereby confirming the assessed income to the tune of Rs.3,41,20,562/- as against the returned income of Rs.1,79,42,630/- 2. The learned CIT(A) erred in upholding the reassessment proceedings when admittedly conditions specified u/s 147

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

NAVJYOTI FARMING PRIVATE LIMITED,BELAPUR vs. ITO, WARD -3 , PANVEL

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

section 147 of the Act and notice u/s 148 of the Act dated 29.03.2019 was issued and served on the assessee. The assessee filed objections in response to the notice issued u/s 148 of the Act. The Assessing Officer disposed off the said objections by passing a speaking order. Thereafter, statutory notices u/s 142(1) of the Act were issued

SANCHIT KANTILAL GANORE,BHAGUR vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is 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.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

250 deserves to be quashed. 2. On the facts and in the circumstances of the case and without prejudice to any other grounds, the learned Assessing Officer has erred in law and on facts in passing the assessment under section 147 of the Act and issuing notice under section 148 of the Act, without complying with the various jurisdictional preconditions

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

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.”

u/s 147 read with section 144B of the Income Tax Act, 1961 vide DIN NO.:ITBA/AST/S/147/2021- 22/1042122519(1) dated 30/03/2022 along with notice of demand dated 30/03/2022 is not tenable in law and therefore the same may please be cancelled. 3. The appellant craves to add, delete, modify withdraw any of the grounds before or at the time of hearing