MEENAMANI GANGA BUILDER LLP ,PUNE vs. PCIT (CENTRAL), PUNE , PUNE

In the result, the appeal of the assessee is dismissed

section\n68 of the Act. Ld. DR further made reference to the following\nwritten submissions :\n“1. Brief facts of the case:\n1.1 The assessee is a firm engaged in the business of real estate. A\nsearch action u/s 132 of the Income Tax Act, 1961 was conducted\non 10.01.2019. Consequently, the assessment was completed u/s\n143(3) r.w.s 153A

KRISH WINES,JALGAON vs. ACIT CIRCLE 1,, JALGAON

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

153A or sub-section (2) of section\n153C or after the completion of the assessment, whichever is earlier.\n(4) Subject to the provisions of sub-section (3), where an assessee calls in\nquestion the jurisdiction of an Assessing Officer, then the Assessing Officer\nshall, if not satisfied with the correctness of the claim, refer the matter for\ndetermination under

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

153A of the Act was issued to the assessee in response to\nwhich the assessee filed his return of income on 23.10.2015 declaring total income\nof Rs.1,23,93,990/-. The Assessing Officer completed the assessment u/s 143(3)\nr.w.s.153B of the Act on 30.11.2016 accepting the income returned.\n\n4. Subsequently on the basis of information received from

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

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

prices. At many places only figures have been mentioned without noting whether these are amounts received or paid. I have recorded my statement for such amounts purely on my memory and so they could be vise-versa also. The dates recorded in the Diaries may differ with the dates recorded in the regular books of accounts or the dates

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

153A of the Act was issued to the assessee in response to\nwhich the assessee filed his return of income on 23.10.2015 declaring total income\nof Rs.1,23,93,990/-. The Assessing Officer completed the assessment u/s 143(3)\nr.w.s.153B of the Act on 30.11.2016 accepting the income returned.\n\n4. Subsequently on the basis of information received from

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

price was\npaid by cheque and respondent's bank account has been debited. The shares were\nalso transferred into respondent's Demat account where it remained for more\nthan one year. After a period of one year the shares were sold by the said broker\non various dates in the Kolkata Stock Exchange. Pursuant to sale of shares the\nsaid

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

153A / 143(3) of the Act wherein no addition regarding the unaccounted sale was made and the only addition made by the Assessing Officer was the disallowance of deduction claimed u/s 80IA(4) of Rs.18,01,430/-. 4. Subsequently the Assessing Officer initiated penalty proceedings u/s 271AAB of the Act. The assessee submitted that the declaration made during the course

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

153A / 143(3) of the Act wherein no addition regarding the unaccounted sale was made and the only addition made by the Assessing Officer was the disallowance of deduction claimed u/s 80IA(4) of Rs.18,01,430/-. 4. Subsequently the Assessing Officer initiated penalty proceedings u/s 271AAB of the Act. The assessee submitted that the declaration made during the course