SABLE YASHWANT LAXMAN,KHOPOLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE, PANVEL

PDF · subscribers
ITA 1138/PUN/2018Status: DisposedITAT Pune18 October 2022AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal rejected the assessee's grounds of appeal concerning the validity of reassessment proceedings, a disallowance under Section 40A(3), and short credit of TDS. The tribunal found no merit in these contentions.

What were the facts?

The assessee's appeal for AY 2008-09 was filed against the CIT(A)'s order. The assessee did not appear before the tribunal, and the case was proceeded ex-parte.

What were the issues?

The appeal raised issues regarding the validity of reassessment proceedings, disallowance of expenses under Section 40A(3), and short credit of TDS.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI S.S. GODARA & SHRI G.D. PADMAHSHALI

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER S.S. GODARA, JM :

1.

This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)-2, Pune’s order dated 06-02-2018 passed in case No. PN/CIT(A)- 2/DCIT Cir/PVL/296/2017-18, in proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. We have heard the Revenue. Case file perused.

2.

It emerges that the assessee had not pressed for its first and foremost grievance challenging validity of section 148/147 proceedings on earlier occasions. Rejected accordingly.

3. The assessee’s second substantive ground seeking to delete section 40A(3) disallowance of Rs.21,17,033/-, is found to be without any merit in the light of the CIT(A)’s detailed discussion in paragraph 6.1 that no such issue had arisen from the assessment order dated 25-03-2015. Rejected accordingly.

4.

The very factual position continues for assessee’s third substantive ground regarding short credit of TDS to the tune of Rs.13,59,458/- once the CIT(A) himself has directed the Assessing Officer to verify the same. Rejected accordingly.

5.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open court on 18th October, 2022. Sd/- Sd/- (G.D. Padmahshali) (S.S. Godara ) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिनाांक / Dated : 18th October, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2.

3.

The CIT(A)-2, Pune 4. The Pr. CIT-2, Thane दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइल / Guard File. 6. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,

वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →