SHRI BALASAHEB VITTHALRAO KADAM,PUNE vs. CENTRAL CIRCLE 2(4), PUNE

ITA 1004/PUN/2025Status: DisposedITAT Pune31 October 2025AY 2020-21Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)12 pages
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What did the Tribunal hold?

The Tribunal found that the perquisite amount was already accounted for in the salary income offered to tax. Therefore, adding it again would amount to double taxation. The addition made by the Assessing Officer and sustained by the CIT(A) was set aside.

What were the facts?

During a survey, the assessee admitted to Rs. 5,94,000/- as perquisite value for rent-free accommodation provided by his company. However, in the return of income, this perquisite was shown as nil, and the assessee claimed it was already included in his salary.

What were the issues?

Whether the addition of perquisite value is justified when it is already included in the salary income and erroneously shown as nil in the return. Whether the reassessment proceedings were valid.

Which sections of the Income-tax Act were involved?

Section 133A,Section 148,Section 143(3),Section 131

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

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

For Appellant: Shri B C Malakar and Yuvaraj Chavan
For Respondent: Shri Rajesh Haladkar (virtual)

PER BENCH :

ITA Nos.976/PUN/2025 to 978/PUN/2025 filed by the assessee are directed against the common order dated 19.02.2025 of the Ld. CIT(A), Pune-12 relating to assessment years 2016-17 to 2018-19 respectively. ITA Nos.979/PUN/

The order continues below.

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