DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

147 by issuing notice u/s 148A(d) of the Act on 25.07.2022 by recording\nas under:\n“GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nINTEGRATED\nTOWNSHIPS\nLIMITED\nSURVEY NO. 74, MARUNJI HINJEWADI\nMARUNJI, KASARSAI ROAD, TAL MULSHI\nPUNE PUNE 411057, Maharashtra India\nPAN

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 1324, as the case may be, shall abate." What is clear from this is that Section 153A

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

u/s 11 of the Act and also allowed the assessee benefit of accumulation u/sec.11(1) of the Act. 4.4 However, for the impugned assessment year i.e.2018-19, the Assessing Officer(AO) denied the assessee benefit of exemption u/sec.11 of the Act only on one ground that assessee had not filed copy of registration u/s.12A of the Act. Therefore, AO assessed

CHANDRAKANT LAXMAN JADHAV,,PUNE vs. INCOME-TAX OFFICER,, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm आयकर अपील सं. / Ita No. 1202/Pun/2017 िनधा"रणवष" / Assessment Year : 2007-08 Shri Chandrakant Laxman Jadhav, The A.C.I.T., A/P Mahalunge, Chakan Talegaon Vs Circle-10, Road, Tal, Khed, Pune-410501. Pune. Pan No. Acjpj 0442 Q Appellant/ Assessee Respondent /Revenue

147 to the assesesee and the A.O. could not furnish such reasons as they were never recorded. The assessment order and the order of the ld. CIT(A) confirming the assessment were vitiated in law. They be quashed and set aside. 4. On the facts and in the circumstances of the case and in law and while ignoring to follow

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