SUYOJIT GARDEN,NASHIK vs. INCOME TAX OFFICER, WARD 2, NASHIK

PDF · subscribers
ITA 2205/PUN/2025Status: DisposedITAT Pune15 July 2026AY 2014-158 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal upheld the denial of Section 44AD as the gross receipts exceeded the limit. However, it allowed the assessee a final opportunity to substantiate their claimed expenses before the Assessing Officer.

What were the facts?

The assessee, a builder and developer, opted for presumptive taxation under Section 44AD but their gross receipts exceeded the threshold. The Assessing Officer and CIT(A) denied the applicability of Section 44AD and disallowed expenses claimed by the assessee.

What were the issues?

Whether the assessee is eligible for presumptive taxation under Section 44AD when gross receipts exceed the limit, and if not, whether claimed business expenses are allowable.

Which sections of the Income-tax Act were involved?

Section 44AD,Section 143(2),Section 142(1),Section 37(1)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Pramod S Shingte
For Respondent: Smt. Saumya Pandey Jain
Hearing: 20.05.2026Pronounced: 15.07.2026

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ 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.2205/PUN/2025 Suyojit Garden

S.No. Details Date Initials Designation 1 Draft dictated on 14.07.2026 Sr. PS/PS 2 Draft placed before author 14.07.2026 Sr. PS/PS Draft proposed & placed before 15.07.2026 3 JM/AM the Second Member Draft discussed/approved by 15.07.2026 4 AM/AM Second Member Approved Draft comes to the 15.07.2026 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on 15.07.2026 Sr. PS/PS 7 Date of uploading of Order 15.07.2026 Sr. PS/PS 8 File sent to Bench Clerk 15.07.2026 Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

More judgments on Section 44AD

All 2,222 judgments and leading authorities on Section 44AD →

Recent GST High Court judgments

Search GST case law →