citedby: 124907204

Income-Tax Officer,, vs Shri Pradeep H. Dusad,, Pune on 27 February, 2019

9. We find that similar issue has been decided by the Tribunal in series of cases. We make reference to the latest decision in the case of Prabhat Chandra S. Jain Vs. ACIT (supra) wherein in turn reference was made to the earlier decision of Pune Bench of Tribunal in the case of Shri Vinit Ranawat Vs. ACIT (supra). The Tribunal concluded by holding as under :

Income Tax Appellate Tribunal - Pune Cites 2 - Cited by 0 - Full Document

Smt. Aarti Singal, Chandigarh vs Dcit, Cc-1, Chandigarh on 7 February, 2020

1487/Del/2018) • CIT Vs. Eastern Commercial Enterprises (1994) 201 ITR 103 • DCIT Vs. Bholsa Nath Radha Krishna (ITA No. 5149/Del/2012) • Smt. Smita P. Patil Vs. ACIT, (2014) 159 TTJ 182 • CIT Vs. Sunita Dhadda dt. 28.03.2018 (SC) • Vinit Ranawat v. ACIT, [2017] 88 taxmann.com 428 (Pune - Trib.)

Income Tax Appellate Tribunal - Chandigarh Cites 179 - Cited by 7 - Full Document

Brij Bhushan Singal, New Delhi vs Acit, Central Circle- 3, New Delhi on 7 April, 2019

―We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed.‖ vii. Attention in this regard is further directed to the decision of the Hon'ble Pune Tribunal in Vinit Ranawat v. ACIT, [2017] 88 taxmann.com 428 (Pune - Trib.) (pages 394-432 of PB-5) wherein the Hon'ble Tribunal has craved reliance on several judgments viz.

Income Tax Appellate Tribunal - Delhi Cites 190 - Cited by 12 - Full Document

Uma Singal, New Delhi vs Acit, Centrl Circle-3, New Delhi on 7 December, 2018

―We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed.‖ vii. Attention in this regard is further directed to the decision of the Hon'ble Pune Tribunal in Vinit Ranawat v. ACIT, [2017] 88 taxmann.com 428 (Pune - Trib.) (pages 394-432 of PB-5) wherein the Hon'ble Tribunal has craved reliance on several judgments viz.

Income Tax Appellate Tribunal - Delhi Cites 190 - Cited by 1 - Full Document

Mr. Vimalkumar Jeevraj Nahar, ... vs Acit, Central Circle 1(1), Pune on 25 January, 2018

11. The Tribunal further went on to refer to the decision in the case of Shri Vinit Ranawat Vs. ACIT vide ITA Nos.1105 and 1106/PN/2013 order dated 12.06.2015 for assessment years 2006-07 and 2007-08, wherein the addition made on account of loose papers found during the course of search in the case of Shri Sohanlal Mehta was deleted. The relevant findings of the Tribunal are as under:-

Income Tax Appellate Tribunal - Panji Cites 16 - Cited by 0 - Full Document

Shri Vaithilingam, Chennai vs Dcit Central Circle 2(4), Chennai, ... on 3 April, 2024

23. Another fact is that the material has been seized from a third-party and the presumption of Sec.132(4A) r.w.s. 292C would arise qua the searched person or qua the person who was found in the possession or control of such documents. Such a presumption was not applicable to a person other than the searched persons as held by Hon'ble Bombay High Court in the case of ACIT vs. Latha Mangeshkar (97 ITR 696) and various other decisions including the decision of Hon'ble Gujarat High Court in the case of PCIT vs. Gaurangbhai Pramodchandra Upadhyay (TCA No.98 of 2020) as well as the decision of Pune Tribunal in Vinit Ranawat vs ACIT (88 Taxmann.com 428).