Cherian Nallathu Abraham Annamma v. ITO

179 Taxmann.com 433High Court2025#7882 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

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

Issues it is cited on

section 149a(c)section 149a(d)section 149asection 149(1)(b)section 149(1)onus of prooforder under section 148a(d)section 151asection 148a(b)section 148a(d)section 149section 148a

Judgments citing Cherian Nallathu Abraham Annamma v. ITO

SATYAPREM RAJABHAU DHOLE,BEED vs. ITO, WARD-1(5), AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

ITA 368/PUN/2025[2015-16]Status: DisposedITAT Pune12 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Rathi (Virtual)For Respondent: Shri Manish Mehta
Section 133(6)Section 142(1)Section 143(2)Section 144Section 144BSection 144B(1)(ix)Section 147Section 148Section 148ASection 2

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.368/PUN/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyaprem Rajabhau Dhole, ITO,Ward-1(5), Aurangabad Adas Kaij, Beed-431517 Vs. PAN : CBJPD5458H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Rathi (Virtual) Department by : Shri Manish Mehta Date of hearing : 21-01-2026 Date of 12-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed…

ANAND BHAUSAHEB BHALEKAR,AURANGABAD vs. ITO, WARD -1(5), AURANGABAD, AURANGABAD

In the result, appeal of the assessee is allowed

ITA 1207/PUN/2025[2015-16]Status: DisposedITAT Pune19 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1207/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, S Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. Pan: Aompb6314E Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham Rathi – Virtual Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 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.2015-16Dated 12.03.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated

Section 144BSection 147Section 148Section 149Section 151ASection 250

…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.1207/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, s Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. PAN: AOMPB6314E Appellant/ Assessee Respondent /Revenue Assessee by Shri Shubham Rathi – Virtual Revenue by Smt Neha Thakkar – Virtual Date of hearing 19/01/2026 Date of pronouncem…

NADEEM MOHAMMED IQBAL PATNI ,MUMBAI vs. ITO WARD 25(3)(1), MUMBAI

ITA 5549/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri M. SubramanianFor Respondent: Shri Pradipsinh Saktavat
Section 142Section 144BSection 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Nadeem Mohammed Iqbal Patni A – 201, Swarna CHS, Unique Gardens, Kanakia, Beverly Park, Mira Road East, Thane – 401107. Maharashtra [PAN: AMAPP3180E] …………. Appellant Vs Income Tax Officer Ward 25(3)(1), Mumbai …………. Respondent Kautilya Bhavan, Mumbai – 400051. Maharashtra. Appearance For the Appellant/Assessee : Shri M. Subramanian For the Respondent/Department : Shri Pradipsinh Saktavat Date Conclusion of hearing : 16.12.2025 Pronouncement of order : 07.01.2026 O R D E R [ Pe…

SWAMI VIVEKANAND COLLEGE,THANE vs. INCOME TAX OFFICER, WD-4(4), THANE

In the result, the appeal is allowed

ITA 6628/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Jan 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Jagadishswami Vivekanand College Income Tax Officer, Ward-4(4) Asher It Park, 6Th Floor, B-906 Cluster 3, Mira Road (E), Mira Road S.O., Near Midc, Road No. 16 Z, Vs. Thane-401 107 Wagle Industrial Estate, Thane-400 604 Pan/Gir No. Aaets 9320 H (Appellant) : (Respondent) Appellant By : Shri Prakash G. Jhunjhunwala & Shri Saiprasad Ghosh Respondent By : Shri Arun Kanti Datta – Cit Dr Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Against Order Dated 09.09.2025 Of National Faceless Appeal Centre (‘Nfac’ For Short), Delhi For The Assessment Year (A.Y. For Short) 2015-16. 2. In Ground No. 1, The Assessee Has Challenged The Validity Of Notice Issued U/S. 148 Of The Act, Being Barred By Limitation. Identical Issue Has Been Raised By The Assessee Through An Additional Ground Filed On 12.12.2025. Since, The Issue Raised By The Assessee Is A Purely Legal & Jurisdictional Issue Going To The Root Of The Matter & Can Be Decided Based On The Facts Available On Record, We Are Inclined To Admit The Additional Ground For Adjudication & Proceed To Decide It At The Very Outset.

For Appellant: Shri Prakash G. Jhunjhunwala &For Respondent: Shri Arun Kanti Datta – CIT DR
Section 139(1)Section 147Section 148Section 148A

…having not been done, the A.O. losses his power to reopen the assessment. In support of such contention, ld. Counsel relied upon the following decisions: 1. Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 2. Cherian Nallathu Abraham Annamma vs. ITO 179 Taxmann.com 433 (Bom-HC) 3. Babu Hasan Shaikh vs. ITO (ITA No. 926/Mum/2025) 4. Hexaware Technologies Ltd. vs. ACIT (162 Taxmann.com 225 (Bom-HC)) 5. Shree Cement Ltd. vs. ACIT (177 Taxmann.com 538 (Rajasthan-HC)) 6. Cyberabad Citizens Health Services P. Ltd. vs. DCIT (Writ Petition No. 25121 of 2024 (Telangana-HC)) 7. Ramesh Dandumal Chachlani vs. ITO (…

DAMANJEET SINGH OBEROI, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 317/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Damanjeet Singh Oberoi Dcit, Circle 1(1), Raipur C/O Oberoi Tour & Travels, Shop No.1, Wali Mohd. Vs. Building, Kk Road, Moudhapara, Raipur – 492001 Pan: Aaepo3096L (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2015-16 Damanjeet Singh Oberoi DCIT, Circle 1(1), Raipur C/o Oberoi Tour & Travels, Shop No.1, Wali Mohd. Vs. Building, KK Road, Moudhapara, Raipur – 492001 PAN: AAEPO3096L (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 25.0…

INCOME TAX OFFICER-1(2), RAIPUR vs. KANHA GRAIN PROCESS, RAIPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 260/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Ito, Ward 1(2), Raipur Kanha Grain Process Vs. Station Road, Tilda Neora, Raipur – 493114 Pan: Aaifk3222G (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2015-16 ITO, Ward 1(2), Raipur Kanha Grain Process Vs. Station Road, Tilda Neora, Raipur – 493114 PAN: AAIFK3222G (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the Revenue is directed against the order dated 11.02.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment…

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

The appeals of the assessee are allowed

ITA 1230/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

ITA 1229/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 | Income Tax Officer, Waves Tradeline Private Limited, A-803, Shalin Opium, Nr. Shalin Bungalows, Prahladnagar, Ahmedabad – 380 015. (Gujarat). [PAN – AABCW 0301 J] (Appellant) Vs. Ward - 4(1)(1), Ayakar Bhavan, Vejalpur, Ahmedabad – 380 015. (Gujarat). (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pr…

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

The appeals of the assessee are allowed

ITA 1228/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

SHRI VARDHAMAN NAGRI SAHAKARI PATSANSTHA LTD.,PACHORA vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is partly allowed

ITA 2451/PUN/2025[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2451/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shri Vardhaman Nagri V The Income Tax Sahakari Patsanstha Ltd., S Officer, 1061, Shivaji Chowk, Ward-1(4), Pune. Bhadgaon Road, Pachora, Maharashtra – 424201. Pan: Aacas3361F Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – (Virtual Hearing) Revenue By Shri Sandeep Sathe - Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 30/12/2025 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.2015-16 Dated 22.10.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 18.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 147Section 148Section 148ASection 149Section 151ASection 250Section 80P

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2451/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Shri Vardhaman Nagri V The Income Tax Sahakari Patsanstha Ltd., s Officer, 1061, Shivaji Chowk, Ward-1(4), Pune. Bhadgaon Road, Pachora, Maharashtra – 424201. PAN: AACAS3361F Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia – (Virtual hearing) Revenue by Shri Sandeep Sathe - DR Date of hearing 08/12/2025 Date of pronounce…

SWAMINI MAHILA GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD 12(3), PUNE

In the result, appeal of the assessee is partly allowed

ITA 2533/PUN/2025[2015-2016]Status: DisposedITAT Pune12 Dec 2025AY 2015-2016

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2533/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Swamini Mahila Gramin V The Income Tax Officer, Bigarsheti Sahakari Patsanstha S. Ward-12(3), Pune. Maryadit, Survey No.272, Sainagar Gourav Bunglow, Lohagaon, Near Uttareshwar Mandir, Pune – 411047. Pan: Aakas1168G Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal Revenue By Smt Indira R. Adakil-Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 12/12/2025 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.2015-16, Dated 19.08.2025 Emanating From Assessment Order 147 R.W.S 144B Of The

Section 133(6)Section 148Section 149Section 151ASection 250Section 282Section 69A

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2533/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Swamini Mahila Gramin V The Income Tax Officer, Bigarsheti Sahakari Patsanstha s. Ward-12(3), Pune. Maryadit, Survey No.272, Sainagar Gourav Bunglow, Lohagaon, Near Uttareshwar Mandir, Pune – 411047. PAN: AAKAS1168G Appellant/ Assessee Respondent / Revenue Assessee by Shri Rajendra Agiwal Revenue by Smt Indira R. Adakil-Addl.CIT(DR) Date of hearing 02/12…

TECHNO RESIDENCY CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 20(2)(1), MUMBAI, MUMBAI

Appeal is allowed

ITA 5742/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Dec 2025AY 2015-16

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dharan Gandhi & Ms. Vinita NaraFor Respondent: Shri Hemanshu Joshi
Section 144BSection 147Section 148Section 234ASection 249Section 271(1)(b)Section 69ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Techno Residency Co Operative Housing Society Limited 84, Kindu Colony Lakhamsee Napoo Road 2nd , Lane Corner, Dadar East, Mumbai - 400014. Maharashtra [PAN: AABAT3196L] …………. Appellant Vs Income Tax Officer Ward 20(2)(1), Mumbai Piramal Chamber, Lal Baug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi & Ms. Vinita Nara For the Respondent/Department : Shri Hemanshu Joshi Date Conclusion of hearing : 12.11.2025 Prono…

PRASANNA SHRIKANT PATANKAR,SATARA vs. ITO WD NO - 04, SATARA

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 1693/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1693/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, S. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. Pan: Alypp1014A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sachin P. Kumar Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 13/11/2025 Date Of Pronouncement 28/11/2025

Section 139(1)Section 147Section 148Section 148ASection 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.1693/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, s. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. PAN: ALYPP1014A Appellant/ Assessee Respondent / Revenue Assessee by Shri Sachin P. Kumar Revenue by Shri Aviyogi Ambadkar – Addl.CIT Date of hearing 13/11/2025 Date of pronouncement 28/11/2025 आदेश/ ORDER PER D…

VIJAYABAI RAMANLAL KOTECHA,JALGAON vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is Partly Allowed

ITA 1636/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16
Section 145(3)Section 147Section 148Section 148ASection 149Section 151ASection 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1636/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Vijayabai Ramanlal Kotecha, V The Income Tax Officer, Indira Nagar, Bhadgaon Road, s Ward-1(4), Jalgaon. Tal: Pachora, Dist: Jalgaon – 424201. Maharashtra. PAN: BSHPK6334D Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia (through virtual) Revenue by Shri Ambarnath Khule-JCIT(Through Virtual Hearing) Date of hearing 24/11/202…