DILIP SHIVAJI CHAVAN,SOLAPUR vs. ITO WARD 2, PANDHARPUR, PANDHARPUR

ITA 1804/PUN/2026Status: DisposedITAT Pune24 September 2026AY 2013-1410 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO failed to consider the assessee's actual share in the land purchase and incorrectly calculated the alleged escapement of income. The notice under Section 148 was deemed bad in law as the alleged escapement was less than Rs. 50 lakh and issued beyond the prescribed time limit.

What were the facts?

The assessee jointly purchased land with five others. The Assessing Officer (AO) alleged escapement of income based on the total land value, ignoring the assessee's 1/6th share. A notice under Section 148 was issued after 3 years for AY 2013-14.

What were the issues?

Whether the notice under Section 148 was validly issued considering the alleged escapement of income and the time limit prescribed under Section 149 of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 148,Section 148A(d),Section 143(3),Section 149

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Piyush Bafna
For Respondent: Shri Prashant Barate

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2013-14 on 23.02.2026, emanating from the Assessment Order u/s 147r.w.s. 144 r.w.s. 144B of the Act, dated 18.05.2023. Submission of Ld. AR :

2.

The Ld. AR submitted that during the year, the assessee had purchased a land with five other persons for Rs.1,84,39,420/-, stamp duty and other charges were Rs.7,11,930/-. The Ld. AR submitted that assessee’s share was 1/6th which comes to Rs.37,85,167/-. The Ld. AR further submitted that the assessee had submitted all the details before the ITO (I&C) in reply to ITO

The order continues below.

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