DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

survey no. 367/3 at Makhmalabad, Nashik to members of the Kokani Family vide 11 separate agreements. It is seen that prior to the sale of these plots to Kokani Family, these were agreed to be sold to M/s Dhananjay Marketing Pvt. Ltd. Of Thakkar Group vide agreement dated 25.04.2013. However, on the request of Thakkar Group, the appellant cancelled

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SMT. ASHADEVI SUSHIL AGARWAL,, PUNE

In the result, appeal of Assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

u/s 133A and as per return submitted on 26/11/2010, vide letter dated 29/12/2010 had stated that at the time of preparing the tentative works and profit and loss account of 29/02/2008, expenses required to be incurred for sales, already booked, were not considered as that time she was not aware of the same. As regards appellant's claim of future

MRS. ASHADEVI SUSHIL AGARWAL,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of Assessee and Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

u/s 133A and as per return submitted on 26/11/2010, vide letter dated 29/12/2010 had stated that at the time of preparing the tentative works and profit and loss account of 29/02/2008, expenses required to be incurred for sales, already booked, were not considered as that time she was not aware of the same. As regards appellant's claim of future

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

133A of the Act was carried out in the case of Laxmivilas Buildcon Ltd., Nashik in which the assessee Shri Dineshkumar R. Tulsyan is a Director and his statement was recorded u/s 131 of the Act. The survey continued upto 4.30 AM on 02.09.2015. Although the assessee, during the course of survey in the case of Laxmivilas Buildcon

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

133A of the Act was carried out in the case of Laxmivilas Buildcon\nLtd., Nashik in which the assessee Shri Dineshkumar R. Tulsyan is a Director and\nhis statement was recorded u/s 131 of the Act. The survey continued upto 4.30\nAM on 02.09.2015. Although the assessee, during the course of survey in the case\nof Laxmivilas Buildcon

AMIT BHASKARRAO SANAP,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -3, , AURANGABAD

In the result, appeal of the Assessee is Dismissed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Amit Bhaskarrao Sanap, The Assistant A-2, N-4, Cidco, Aurangabad, Vs Commissioner Of Income Maharashtra – 431001. Tax, Circle-3, Aurangabad. Pan: Auips 4177 L Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe & Shri Arvind Desai – Dr Date Of Hearing 25/07/2022 Date Of Pronouncement 19/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad, Dated 13.11.2018 For The A.Y. 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner (A), Aurangabad Confirming The Addition Of Rs.1,93.17.241/- Made By The A.O. In Computing The Income U/S 56 Instead Of Exempt U S. 10(38) Of The Act Of The Appellant Is Contrary To Law & Facts Of The Case.

transfer it to party / beneficiaries bank account. For doing so, e used to get a commission income in cash from party @ 0.10 paisa per 100 Rupees of cheque amount. Our companies buy the shares ITA No.78/PUN/2019 for A.Y. 2015-16 Amit Bhaskarrao Sanap Vs. ACIT, Circle-3, (A) afterthe prices of scripts are raised through artificial; synchronized trading." 12.3 Further

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

survey on assessee. On revenue's appeal, High Court confirmed\norder of Tribunal. The SLP filed by the Department was dismissed by Hon'ble\nSupreme Court holding that there was no reason to interfere with the order passed by\nHigh Court.\n\n8.8 Among others, the appellant placed his reliance on the decision of Hon'ble\nJurisdictional Bombay High Court

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

survey on assessee. On revenue's appeal, High Court confirmed\norder of Tribunal. The SLP filed by the Department was dismissed by Hon'ble\nSupreme Court holding that there was no reason to interfere with the order passed by\nHigh Court.\n\n8.8 Among others, the appellant placed his reliance on the decision of Hon'ble\nJurisdictional Bombay High Court

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

survey on assessee. On revenue's appeal, High Court confirmed\norder of Tribunal. The SLP filed by the Department was dismissed by Hon'ble\nSupreme Court holding that there was no reason to interfere with the order passed by\nHigh Court.\n\n8.8 Among others, the appellant placed his reliance on the decision of Hon'ble\nJurisdictional Bombay High Court