ACIT, CIRCLE-2, PUNE, PUNE vs. BHIKSHU GRANIMART, PUNE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

68 of the Income-tax Act, 1961 that being the discrepancy noted by the Assessing Officer between the unsecured loan of Rs 25,00,000/- received by the assessee from an individual as per the audit report and the 9 confirmation of the same by the lender which was furnished during the assessment proceedings? 4) Whether in the facts

ANIL BANSILAL LODHA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK - 1, NASHIK

In the result, it is directed that the order passed under section 263 be set aside

Bench: Dr.Manish Borad & Ms. Astha Chandra

68 taxmann.com 22 (Mad) 2. Hiraben Babubahi Patel Vs. Pr.CIT – ITA No.700/Ahd/2019 3. Mohammad Sharif Siddiqui through legal heir vs. ITO – ITA No.1179/Mum/2022 4. Sheela Devi Vs. PCIT – ITA No.1853/Del/2021 5. Ld.DR for the Revenue relied on the order of ld.PCIT. 6. We have heard the rival contentions and perused the records. In the instant case, it is a fact

INTERVALVE POONAWALLA PVT. LTD. ,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Intervalve Poonawalla Pvt. Ltd. Dcit, Central Circle 1(1), Fin Div. 16/B-1, Sarosh Bhavan, Pune Vs. 2Nd Floor, Dr. Ambedkar Road, Opp. Niv, Pune – 411001 Pan: Aaaci3917P (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Vishnu Bhutada Department By : Shri Ramnath P Murkunde Date Of Hearing : 14-05-2025 Date Of Pronouncement : 04-06-2025 O R D E R

68,970/-. The case was selected for scrutiny and statutory notices u/s 143(2) and 142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee in response to which the AR of the assessee appeared before the Assessing Officer from time to time and filed the requisite details

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 :

68 taxmann.com 152 (Cochin - Trib.)]- Para 7.2 / 7.3 (ii) Prem Prakash Mandal Sewa Trust v. ITO (Exemptions) - [(2021) 132 taxmann.com 269 (Raipur - Trib.)] (iii) Dera Baba Bhai Gurdas Ji Udasin Trust (Regd) (Mansa) v. ITO [(2022) 145 taxmann.com 278 (Amritsar - Trib.)] (iv) Alpha Educational Trust v. DCIT (E) [(2023) 150 taxmann.com 20 (Chennai - Trib.)] II. Proposition 2 : Where an application

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground

BHARAT KANTILAL CHANGEDE,PUNE vs. ITO WARD 6(3), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

68,457/- and information obtained from the bank u/s 133(6) of the Act at Rs.1,01,52,582/-. 4. Before the Ld. CIT(A) / NFAC the assessee, apart from challenging the addition on merit, challenged the validity of re-assessment proceedings on the ground that no notice u/s 143(2) of the Act was issued to the assessee after