Agnello Oswin Dias v. ACIT

161 Taxmann.com 16High Court2024#6875 most cited

What is Agnello Oswin Dias v. ACIT authority for?

Sanction for reassessment proceedings initiated after three years from the end of the relevant assessment year must be obtained from the Principal Commissioner of Income Tax (PCCIT) under Section 151(ii). The proviso to Section 151, inserted w.e.f. 01.04.2023, does not apply retrospectively to proceedings initiated before that date.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Agnello Oswin Dias v. ACIT · Section 151 · Section 149 · reassessment · sanctioning authority · PCCIT · Principal Commissioner of Income Tax · retrospective effect · proviso to Section 151 · after 3 years

Sections most often in play

Section 147Section 148Section 151Section 148ASection 250Section 144BSection 149Section 139(1)

Issues it is cited on

section 151(ii)sanctioning authoritysection 151(i)order under section 148a(d)specified authoritysanction under section 151section 148a(b)section 148a(d)section 151(1)section 149(1)section 148asection 151a

Judgments citing Agnello Oswin Dias v. ACIT

Jignesh Natverlal Patel (Represnted by Late Natverlal Nanubhai Patel), Mumbai vs. ITO Ward 24(3)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 6769/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Mar 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawaljignesh Natverlal Patel Vs Ito Ward-24(3)(1), Mumbai (Represented By Late Piramal Chamber, Lalbaug, Natverlal Nanubhai Patel) Mumbai-400012 401 Adarsh Building, Rto Four Bunglows, Andheri (West), Mumbai-400053 Pan:Aaapp1767B Appellant Respondent

For Appellant: Shri Aditya RamchandranFor Respondent: Shri Sushil B. Shende (Sr DR)
Section 139(1)Section 147rSection 148Section 148ASection 149Section 151Section 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Jignesh Natverlal Patel vs ITO Ward-24(3)(1), Mumbai (Represented By Late Piramal Chamber, Lalbaug, Natverlal Nanubhai Patel) Mumbai-400012 401 Adarsh Building, RTO Four Bunglows, Andheri (West), Mumbai-400053 PAN:AAAPP1767B APPELLANT RESPONDENT Assessee by : Shri Aditya Ramchandran, Respondent by : Shri Sushil B. Shende (Sr DR) Date of hearing : 10/02/2026 Date of pronouncement : 05/03/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the asse…

Shailesh Asalraj Jain, Mumbai vs. Principal Commissioner of Income Tax, Mumbai 20, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2559/MUM/2025[2018-2019]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19

For Appellant: Mr. Devendra JainFor Respondent: 03/12/2025
Section 147Section 148ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2018-19 Shailesh Asalraj Jain, Pr. CIT, Mumbai 20, 904, 9th floor, Rushabh Tower, Room No. 418, 4th floor, Vs. Tarabaug Compound, Piramal Chambers, Lalbaug, Lovelane, Mazgaon, Parel, Mumbai-400010. Mumbai-400012. PAN NO. AACPJ 2952 N Appellant Respondent Assessee by : Mr. Devendra Jain : Mr. Solgy Jose T. Kottaram, CIT-DR Revenue by : 03/12/2025 Date of Hearing : 24/02/2026 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by th…

Deputy Commissioner of Income Tax Central Circle - 5(3), Mumbai vs. Unify Texturisers Private Limited, Mumbai

ITA 5055/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawaldcit Central Circle-5(3), Vs Unify Texturisers Private Limited Mumbai 3Rd Floor, Astral Centre, Nm Joshi Kautilya Bhawan, Bandra Marg, Opp. Chinchpokli Railway Kurla Complex, Bandra (East) Station, Mumbai-400011 Mumbai 400051 Pan: Aaacu8565F Appellant Respondent C.O. No.241/Mum/2025 (Arising Out Of I.T.A. No.5055/Mum/2025 A.Y. :2017-18)

For Appellant: Shri Jay BhansaliFor Respondent: Ms. Kavita Kaushik (SR DR)
Section 139(1)Section 147Section 148Section 148ASection 151Section 151(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER DCIT Central Circle-5(3), vs Unify Texturisers Private Limited Mumbai 3rd Floor, Astral Centre, NM Joshi Kautilya Bhawan, Bandra Marg, Opp. Chinchpokli Railway Kurla Complex, Bandra (East) Station, Mumbai-400011 Mumbai 400051 PAN: AAACU8565F APPELLANT RESPONDENT C.O. No.241/Mum/2025 (Arising out of I.T.A. No.5055/Mum/2025 A.Y. :2017-18) Unify Texturisers Private vs DCIT Central Circle-5(3), Mumbai Limited Kautilya Bhawan, Bandra Kurla 3rd Floor, Astral Centre, NM…

ITO, Mumbai vs. Himanshu Sarda, Mumbai

ITA 5862/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarito,Ward-42(1)(2), Mumbai Vs Himanshu Sarda Room No. 734, Kautilya 705/706, Shivalaya Residency Chs Bhawan, Bkc, Bandra (E) Ltd., Thakur Complex, 90 Feet Mumbai-400051 Road, Kandivali East, Mumbai- 400101 Pan: Flpps9753F Appellant Respondent C.O.410/Mum/2025 (Arising Out Of I.T.A. No.5862/Mum/2025 A.Y. :2017-18)

For Appellant: Shri Ajay R. Singh, Adv & Akshay Pawar, AdvFor Respondent: Shri Ritesh Misra (CIT DR)
Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITO,Ward-42(1)(2), Mumbai vs Himanshu Sarda Room No. 734, Kautilya 705/706, Shivalaya Residency CHS Bhawan, BKC, Bandra (E) Ltd., Thakur Complex, 90 Feet Mumbai-400051 Road, Kandivali East, Mumbai- 400101 PAN: FLPPS9753F APPELLANT RESPONDENT C.O.410/Mum/2025 (Arising out of I.T.A. No.5862/Mum/2025 A.Y. :2017-18) Himanshu Sarda vs ITO,Ward-42(1)(2), Mumbai 705/706, Shivalaya Residency Room No. 734, Kautilya Bhawan, CHS Ltd., Thakur Complex, 90 BKC, Ban…

Mr. Harivijay Pralhad Joshi, Pune vs. ITO Ward 3(3), Pune, Swargate

In the result, appeal of the assessee is partly allowed

ITA 2297/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2297/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 S Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. Pan: Aappj9257M Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Bafna Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.11.2024 Emanating From The Assessment Order Passed Under

Section 147Section 148Section 151Section 250Section 250(6)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2297/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 s Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. PAN: AAPPJ9257M Appellant/ Assessee Respondent /Revenue Assessee by Shri PIyush Bafna Revenue by Smt Neha Thakkar – (Virtual) On Rotation Duty Date of hearing 22/01/2026 Date of pronounce…

Siddharth Raikumar Nahar, Pune vs. DCIT, Cir-5, Pune

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 2062/PUN/2025[2017-18]Status: DisposedITAT Pune29 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2062/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Bharat Andhale
Section 147Section 148Section 148ASection 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2062/PUN/2025 Assessment Year : 2017-18 Siddharth Raikumar Nahar, Vs. DCIT, Circle-5, 121, C/o. M.M. Nahar, Pune Market Yard, Pune 411 037 Maharashtra PAN : AANPN7448N Appellant Respondent Appellant by : Shri Nikhil S Pathak Respondent by : Shri Bharat Andhale Date of hearing : 08.10.2025 Date of pronouncement : 29.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y.…

Aptiva Middle East Fze, United Arab Emirates vs. Deputy Commissioner of Income-Tax, Circle 1(1)(2), International Taxation, Mumbai

In the result, appeal is allowed

ITA 1221/MUM/2025[2018-19]Status: DisposedITAT Mumbai15 Oct 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Khirendra M. Gupta, AdvFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 133ASection 143(2)Section 148Section 148ASection 149Section 151

…। आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1221/Mum/2025 Assessment Year: 2018-19 Aptivaa Middle East EZE C/o Aptivaa Consulting Solutions Private Limited Address: 91 Springboard, 74 Techno Park 74/11, Cross Rd C, Opp. Gate No. 2 MIDC Seepz, Andheri East Mumbai - 400093 [PAN: AAWCA5297L] अपीलार्थी/ (Appellant) Vs Deputy Commissioner of Income Tax, Circle – 1(1)(2), International Taxation, Mumbai प्रत्यर्थी / (Respondent) Assessee by : Shri Khire…

Sanchit Kantilal Ganore, Bhagur vs. ITO Ward 1(1), Nashik

In the result, appeal of the assessee is partly allowed

ITA 1767/PUN/2025[2017-18]Status: DisposedITAT Pune19 Sept 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

Section 147Section 148Section 149Section 151Section 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1767/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, s. Ward-1(1), Nashik. Nashik - 422502. PAN: APRPG4907J Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna Revenue by Shri Aviyogi Ambadkar– Add.CIT(DR) Date of hearing 09/09/2025 Date of pronouncement 19/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This ap…

Vishal Vijay Jaiswal, Jalgaon vs. ITO Ward 2(1), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1634/PUN/2025[2017-18]Status: DisposedITAT Pune03 Sept 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Sanjay Dhivare
Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1634/PUN/2025 Assessment Year : 2017-18 Vishal Vijay Jaiswal, Vs. ITO, Ward-2(1), Bus Stand Road, Jalgaon Faizpur, Tal: Yawal, Dist: Jalgaon-425503, Maharashtra PAN: ANDPJ9632M Appellant Respondent Appellant by : Shri Vinay Kawadia (through virtual) Respondent by : Shri Sanjay Dhivare Date of hearing : 11.08.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.05.2025 o…

M/S. Soft Zone, Pune vs. DCIT, Circle5, Pune, Puine

In the result, appeal of the assessee is partly allowed

ITA 724/PUN/2025[2017-18]Status: DisposedITAT Pune21 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.724/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 M/S.Soft Zone, V The Dcit, 84 Laxmi Road, Opp.Ganesh S. Circle-5, Pune. Peth Police Station, Ganesh Peth, Pune – 411003. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Vindo Pawar – Add.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 21/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2017-18, Dated 16.01.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Re-Opening Of The Assessment In This Case Is Invalid & Bad In Law. The Notice U/S 148 & Consequentially, The Impugned Re-

Section 115BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 68

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.724/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 M/s.Soft Zone, V The DCIT, 84 Laxmi Road, Opp.Ganesh s. Circle-5, Pune. Peth Police Station, Ganesh Peth, Pune – 411003. Maharashtra. PAN: Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Vindo Pawar – Add.CIT(DR) Date of hearing 08/05/2025 Date of pronouncement 21/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: T…

Yezdi Naushir Bharucha, Jalgaon vs. ITO Ward 1(3), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 315/PUN/2025[2017-18]Status: DisposedITAT Pune07 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.315/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi S. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. Pan: Abepb6770B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak - Ar Revenue By Shri Date Of Hearing 06/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 11.12.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Holding That The Reopening U/S 148 Was Valid In Law Without Appreciating That The Notice U/S 148 Was Issued Was Invalid In Law & Accordingly, The Reassessment Order Passed U/S 147 Should Have Been Declared Null & Void.

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.315/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi s. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. PAN: ABEPB6770B Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak - AR Revenue by Shri Date of hearing 06/05/2025 Date of pronouncement 07/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

Raju Shreedhar Ghodake, Pune vs. ITO Ward 14(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 707/PUN/2025[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 148Section 148ASection 151Section 151ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.707/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Raju Shreedhar Ghodake, V The Income Tax Officer, Sr.No.15, Anand Niwas, Pune- s Ward-14(1), Pune. Solapur road, Hadapsar, Pune – 411028. PAN: ABJPG4174F Appellant/ Assessee Respondent / Revenue Assessee by CA-Sarang Gudhate and Ashwini V. Shendye – Advocate – AR’s Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 30/04/2025 Date of p…

Dinesh Dilip Mehta, Pune vs. Income Tax Officer, Ward-7(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 2048/PUN/2024[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2048/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana S Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. Pan: Abbpm0414G Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Revenue By Shri Vidya Ratna Kishor - Dr Date Of Hearing 25/03/2025 Date Of Pronouncement 30/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 01.08.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Confirming An Addition Of Rs.69,10,300/- On Account Of Alleged Commission Income U/S 56 Of The Act.

Section 147Section 148Section 148ASection 151Section 250Section 56

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2048/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana s Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. PAN: ABBPM0414G Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak – AR Revenue by Shri Vidya Ratna Kishor - DR Date of hearing 25/03/2025 Date of pronouncement 30/04/2025 आदेश/ ORDER PER DR. DIPAK…

Kai Ganpatrao Sakharam Pawar Nagari Sahakari Patsanstha, Maryadit, Karad vs. ITO, Ward-1, Satara

In the result, appeal of the assessee is partly allowed

ITA 356/PUN/2025[2017-18]Status: DisposedITAT Pune29 Apr 2025AY 2017-18

Bench: DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.356/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kai Ganpatrao Sakharam Pawar V The Income Tax Officer, Nagari SahakariPatsnastha, s Ward-1, Satara. Rethare BK Karad – 415108. Maharashtra. PAN: AAFAK1650E Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak and Shri Mayuresh Doshi – AR’s Revenue by Shri Prashant B. Gandhale– JCIT(DR) Date of hearing 24/04/2025 Date of pronounc…

Dalpat Baraiya, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1692/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 151Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2016-17 Dalpat Baraiya Income Tax Officer C/o. M.S. Chhajed & Co. Ward-3(3)(1), CA, “Kamal Shanti”, Vs Ahmedabad Nr. Sardar Patel Statue, Ahmedabad-380014 Gujarat PAN: CHWPB8348D (Respondent) (Appellant) Assessee Represented: Shri Mahesh Chhajed, A.R. Revenue Represented: Shri B.P. Srivastava, Sr. D.R. Date of hearing : 06-02-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed…

Davos International Fund, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-2(1)(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1190/MUM/2024[2018-19]Status: DisposedITAT Mumbai13 Jan 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vijay Mehta / Shri DhavalFor Respondent: Shri Krishna Kumar, Sr. DR
Section 132Section 147Section 148Section 148ASection 149Section 149(1)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T.A. No. 1190/Mum/2024 (Assessment Year: 2018-19) Davos International Fund, ACIT (T)-2(1)(2), Room No. 1612, 16th Floor, C/o Harel Mallac Global Services Ltd., Harel Mallac Building, 18 Edith Air India Building, Nariman Point, Cavell Street, Port Louis, Mauritius / Mumbai-400021. Vs. C/s V.B. Desai Financial Services Ltd., Cama Building, 1st Floor, 24/26 Dalal Street, Fort, Mumbai-400001. PAN : AADCD7742G Appellant) : Respondent) Appellant /Assessee by : Shri Vijay Mehta / Shri Dhaval Jariwala, AR Revenue /…