Section 80C of the Income Tax Act

Chandrashekhar Ramrao Salunkhe, Thane vs. ITO (It), Ward 4(2)(1), Mumbai

Rohit Bohara, Mumbai vs. DCIT, Circle 27(3), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Rohit Bohra, Dcit-Circle27(3), B-3501, Bhagwati Eleganza, Vs Room No. 423, Vrccl, Plot No. 12, Sector 11, Ghansoli, Sector 30, Navi Mumbai, Navi Mumbai – 400709. Vashi – 400703. [Pan No. Ahqpb6511] Appellant / Assessee Respondent / Revenue Assessee By Shri Aditya Ramachandran, Ca Revenue By Shri Ujjwal Kumar – Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 10.03.2026 Order Under Section 254(1) Of Income Tax Act Per: Pawan Singh: 1. This Appeal By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (In Short, The Ld. Cit(A)) Dated 09/10/2025 For The Assessment Year (Ay) 2019-20. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law, The Appeal Of The Appellant Before The Cit (A) May Please Be Restored Back & The Non-Compliance Of The Appellant In Respect Of The Notices Issued By The Cit (A) May Please Be Excused As It Was For The Genuine Reasons. 2. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Nfac Erred In Confirming The Action Of The Ld. Assessing Officer In Adding Time Deposits Amounting To Rs 10,00,000 Under Section 69 Of The Act On The Ground That The Appellant Was Unable To Prove Its Corresponding Source. Rohit Bohra

Dattatray Vithoba Sawant, Kalyan vs. Income Tax Officer, WD-42(2)(2), Mumbai

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

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankardattatray Vithoba Sawant Vs. Income Tax Officer, Wd- D7, 1103, Rounak City, 42(2)(2) Sector-4, Khadakpada, Kautilya Bhavan, Kalyan-West, Kalyan- Bandra Kurla Complex, 421301 Mumbai-400051 Pan/Gir No. Aclps7508Q (Applicant) (Respondent) Assessee By Shri Jay Thakkar Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 10.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 28.07.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “Additional Grounds Raised For The 1" Time 1.0 On Facts & Circumstances Of The Case & In Law, The Re-Assessment Order Passed U/S.147 Dated 21/09/2021 By National Faceless Assessment Centre (Nfac) Is Bad-In- Law, Since The Scheme For Faceless Assessment Of Income

Sudhir Namdev Kadam, Mumbai vs. Income Tax Officer Ward 42(3)(4), Mumbai

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Rahul Chaudhary & Shri Bijayananda Prusethsudhir Namdev Kadam, Vs. Ito Ward 42(3)(4) 501/1/A Wing Panchasheel Kautilya Bhavan, Mumbai-400051. Chs, Dr E Moses Road, Worli Naka, Mumbai, Mumbai, Worli S.O 400018. Pan/Gir No: Aqypk0373Q (Appellant) (Respondent) Appellant By Shri Prateek Jain Respondent By Ms. Deepika Arora (Sr Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 09.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Kejal Bhavesh Shah, Mumbai vs. Income Tax Officer 19(2)(2), Mumbai

Appeal of the assessee is allowed

Bench: Justice (Retd.) C.V. Bhadang & Shri Vikram Singh Yadav.: A.Y. : 2018-19 Kejal Bhavesh Shah Vs. Income Tax Officer 19(2)(2), 207, Shivtirth Bldng. Mumbai 10-12, Sindhi Lane, Near Kumbharwada Mumbai-400 004 Pan : Alfpj9412K (Appellant) (Respondent)