MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

153C of the Act was specific provision relating to assessment of income of third party on the basis of evidence found with the person searched; whereas provisions of section 147 and 148 of the Act were general. 16. We have heard the rival contentions and perused the record. In the facts of appeals in ITA Nos.95 & 96/PUN/2016, the assessee

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat

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

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat

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

153C by recording satisfaction when the jurisdiction was ceased with the Assessing Officer has not been considered by the JCIT. A perusal of the order passed u/s 127 of the Act shows that the jurisdiction was transferred to Central Circle 2(3), Pune for a coordinated investigation with Dhamale group of cases. It is also an admitted fact that

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

153C by recording satisfaction when the jurisdiction was ceased with the Assessing Officer has not been considered by the JCIT. A perusal of the order passed u/s 127 of the Act shows that the jurisdiction was transferred to Central Circle 2(3), Pune for a coordinated investigation with Dhamale group of cases. It is also an admitted fact that

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

153C by recording satisfaction when the jurisdiction was ceased with the Assessing Officer has not been considered by the JCIT. A perusal of the order passed u/s 127 of the Act shows that the jurisdiction was transferred to Central Circle 2(3), Pune for a coordinated investigation with Dhamale group of cases. It is also an admitted fact that

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

153C by recording satisfaction when the jurisdiction was ceased with the Assessing Officer has not been considered by the JCIT. A perusal of the order passed u/s 127 of the Act shows that the jurisdiction was transferred to Central Circle 2(3), Pune for a coordinated investigation with Dhamale group of cases. It is also an admitted fact that

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

153C by recording satisfaction when the jurisdiction was ceased with the Assessing Officer has not been considered by the JCIT. A perusal of the order passed u/s 127 of the Act shows that the jurisdiction was transferred to Central Circle 2(3), Pune for a coordinated investigation with Dhamale group of cases. It is also an admitted fact that

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

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

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

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

153C of the Act on 30.03.2023 making disallowance in respect of educational grants provided to IFMER amounting to Rs.1,75,68,000/-. The relevant observations and findings of the Ld. AO is as under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

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

153C of the Act on 30.03.2023 making disallowance in respect of educational grants provided to IFMER amounting to Rs.1,75,68,000/-. The relevant observations and findings of the Ld. AO is as under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay

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

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

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

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

153C by recording\nsatisfaction when the jurisdiction was ceased with the Assessing Officer has not\nbeen considered by the JCIT. A perusal of the order passed u/s 127 of the Act\nshows that the jurisdiction was transferred to Central Circle 2(3), Pune for a\ncoordinated investigation with Dhamale group of cases. It is also an admitted fact\nthat