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Section 143(3)45 Addition to Income23 Section 14A21 Section 13216 Section 153A15 Section 133(6)13 Search & Seizure13 Section 132(4)11 Section 1399 Section 92C

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

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

ITA 1403/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)

Showing 1–20 of 34 · Page 1 of 2

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. MADANLAL LALCHAND JAIN, NANDURBAR

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

SKODA AUTO [ I ] P.LTD,AURANGABAD vs. ACIT, AURANGABAD

DEPUTY COMMISSIONER OF INCOME-TAX, ICHALKARANJI CIRCLE,, ICHALKARANJI vs. NILAWATI NEMINATH SHETE,, KOLHAPUR

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - ICHALKRANJI, ICHALKRANJI vs. MANISHA RAJENDRA SHETE,, KOLHAPUR

DEPUTY COMMISSIONER OF INCOME-TAX, ICHALKARANJI CIRCLE,, ICHALKARANJI vs. NIRANJAN RAJENDRA SHETE,, KOLHAPUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, AURANGABAD, AURANGABAD vs. M/S PARTHA MULTRITRADE INDIA PVT LTD (EARLIER KNOWN AS SWIFT VENTURES PVT LTD., MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, AURANGABAD, AURANGABAD vs. M/S PARTHA MULTITRADE INDIA PVT LTD (EARLIER KNOWN AS SWIFT VENTURES PVT LTD), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, AURANGABAD, AURANGABAD vs. M/S PARTHA MULTITRADE INDIA PVT LTD, MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, , AURANGABAD vs. M/S PARTHA MULTITRADE INDIA PVT LTD, MUMBAI

DEPUTY COMMISSIONER OF INCOME-TAX vs. JAIN IRRIGATION SYSTEM LTD.,, JALGAON

JAIN IRRIGATION SYSTEMS LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

DEPUTY COMMISSIONER OF INCOME-TAX vs. MAGNA INTERNATIONAL INC.,, PUNE

MAHARANI WINES,NASHIK vs. ACIT CIRCLE 1, NASHIK

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. TRIPLE POINT TECHNLOGY INDIA PVT. LTD.,, PUNE