DHONDIRAM TUKARAM SHINDE,BEED vs. ITO WD-1(5), AURANGABAD

PDF · subscribers
ITA 803/PUN/2026Status: DisposedITAT Pune14 August 2026AY 2020-218 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the Assessing Officer has limitations in entertaining new claims without a revised return, the Income Tax Appellate Tribunal's powers are not impinged. The Tribunal restored the issue to the Assessing Officer to verify the nature of receipts and grant relief.

What were the facts?

The assessee, a retired government employee, inadvertently included non-taxable retirement benefits, sale of agricultural land, and post office FD proceeds as income in his return. The CPC processed the return under Section 143(1) treating these as taxable income, leading to a demand. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether non-taxable receipts inadvertently included in the return can be treated as taxable income during processing under Section 143(1), and the scope of appellate powers in such cases.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Ramesh N Thete (virtual)
For Respondent: Shri Avinash Karpe

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

8 ITA No.803/PUN/2026

S.No. Details Date Initials Designation 1 Draft dictated on 11.08.2026 Sr. PS/PS 2 Draft placed before author 14.08.2026 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

Recent GST High Court judgments

Search GST case law →