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

c) The amendments brought in section 153C was only to protect the revenue and not to resort to rigours of section 148 and whenever in cases of search in case of a person, any material or information pertaining to such other person is found AO 32 CO No.43/PUN/2025 can initiate 153C and can make addition or assessment for the relevant

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

1. Accommodation loan entries\n9\nITA No.1178/PUN/2023\nITA No.2017/PUN/2024\n6.2.1 The AO passed the assessment order under section 143(3) rws 148 of the act\non 28/12/2018 by making a total addition of Rs 2,79,78,912/-. The addition of this\namount has been made by the assessing officer by arriving at the figure of net\ncredit

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the three appeals of the assessee are

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

147. notice u/s 148 in Rs. in Rs. in Rs. in Rs. 2010-11 99,42,430/- 1,60,34,335/- 2,59,76,780/- 2,59,76,780/- 2011-12 1,33,93,884/- 1,66,42,104/- 3,00,35,988/- 3,00,35,988/- On the additional income offered by the assessee in the revised return

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the three appeals of the assessee are

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

147. notice u/s 148 in Rs. in Rs. in Rs. in Rs. 2010-11 99,42,430/- 1,60,34,335/- 2,59,76,780/- 2,59,76,780/- 2011-12 1,33,93,884/- 1,66,42,104/- 3,00,35,988/- 3,00,35,988/- On the additional income offered by the assessee in the revised return

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the three appeals of the assessee are

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

147. notice u/s 148 in Rs. in Rs. in Rs. in Rs. 2010-11 99,42,430/- 1,60,34,335/- 2,59,76,780/- 2,59,76,780/- 2011-12 1,33,93,884/- 1,66,42,104/- 3,00,35,988/- 3,00,35,988/- On the additional income offered by the assessee in the revised return

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

The appeal stands dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

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

Bench: Shri R. K. Panda & Shri Vinay Bhamore

1. Ld. Assessing Officer erred in disallowing the loans in the reassessment proceedings although all necessary details relating to such disallowances were already brought on record and which was duly examined by the Assessing Officer when the original scrutiny assessment proceedings were made u/s 143(3) of the Income Tax Act, 1961 and further, in an appeal to the Commissioner

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

c) to section 147 of the Income Tax Act, 1961. Thus, notice u/s 148 of Income Tax Act, 1961 is issued after taking prior approval of competent authority. Date: 31/03/2018 ACIT, Central Circle-1, Nashik” 3. In response to the same, the assessee filed the return of income on 06.12.2018 declaring total income of Rs.1,79,42,630/-. The objections

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

The appeal stands dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

147, section 140, section 149, section 151 and section 153, where the Assessing Officer is satisfied that- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

AADHUNIK INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,JALGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

c) of the Act for furnishing inaccurate particulars of income.” 6. Aggrieved with such order of the Assessing Officer, the assessee filed appeal before the CIT(A) / NFAC challenging the validity of re-assessment proceedings as well as the addition on merits. However, the Ld. CIT(A) / NFAC was not satisfied with the arguments advanced by the assessee

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

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

147 of the Act. However, the Assessing Officer has not applied his mind to the information received in the context of the facts on record The impugned notice is bad-in-law, as it has not been issued by the Assessing Officer on his satisfaction that there is reason to believe, that income chargeable to tax has escaped assessment

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

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

147 of the Act. However, the Assessing Officer has not applied his mind to the information received in the context of the facts on record The impugned notice is bad-in-law, as it has not been issued by the Assessing Officer on his satisfaction that there is reason to believe, that income chargeable to tax has escaped assessment

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

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

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

147 of the Act. However, the Assessing Officer has not applied his mind to the information received in the context of the facts on record The impugned notice is bad-in-law, as it has not been issued by the Assessing Officer on his satisfaction that there is reason to believe, that income chargeable to tax has escaped assessment

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

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

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

147 of the Act. However, the Assessing Officer has not applied his mind to the information received in the context of the facts on record The impugned notice is bad-in-law, as it has not been issued by the Assessing Officer on his satisfaction that there is reason to believe, that income chargeable to tax has escaped assessment