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

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 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

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

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\" [Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused to\ninterdict

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\"\n[Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\"\n[Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\"\n[Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\"\n[Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused

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

1) and Section\n153D leave no room for doubt that approval with respect to \"each\n assessment year\" is to be obtained by the Assessing Officer on the draft\nassessment order before passing the assessment order under Section\n153A.\"\n[Emphasis supplied]\n12. It is observed that the Court in the case of Sapna Gupta (supra) refused

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

68,000/- appearing in the ledger as provided to IFMER is added back as inadmissible expenditure under section 37(1) of the Act.” 3. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee challenged the validity of the impugned assessment order passed by the Ld. AO being

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

68,000/- appearing in the ledger as provided to IFMER is added back as inadmissible expenditure under section 37(1) of the Act.” 3. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee challenged the validity of the impugned assessment order passed by the Ld. AO being