Sahebrao Deshmukh Co-op Bank Ltd. v. ACIT

455 ITR 92High Court2023#15877 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 148Section 250Section 131Section 144Section 142(1)Section 144BSection 147(a)
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Issues it is cited on

reopening of assessmentnotice under section 148reasonable causeundisclosed incomesection 148section 25section 250nfacsection 14persondocumentinterest

Judgments citing Sahebrao Deshmukh Co-op Bank Ltd. v. ACIT

Balu Vithal Pawale, Pune vs. ITO WD- 2(4), Pune

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

ITA 2869/PUN/2025[2017-18]Status: DisposedITAT Pune14 Jan 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2869/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Balu Vithal Pawale, V Assessing Officer, Village-Kasarsai, S National Faceless Taluka-Mulsi, Assessment Centre, Dist-Pune – 410506. Delhi Pan:Bfcpp7170L Appellant/ Assessee Respondent /Revenue Assessee By Shri B.S.Rajpurohit Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 08/01/2026 Date Of Pronouncement 14/01/2026 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.2017-18 Dated 16.10.2024 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The Act, Dated 27.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 144BSection 147rSection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

…sing Officer. It is mandatory to provide copy of the information available with the Assessing Officer to the Assessee. 11. Hon’ble Bombay High Court which is the Jurisdictional High Court, in the decision of Sahebrao Deshmukh Co-op Bank Ltd., Vs. ACIT [2023] 455 ITR 92 (Bombay)[10-02-2023]has given following directions : 6 ITA No.2869/PUN/2025 [A] Quote “16. In the present case, the Assessing Officer appears to have acted in complete contravention of the general directions issued by this Court in matters, where a notice under section 148 of the Act, for reopening of assessment is issued by the revenue. To begi…

Rama Damu Bhagat, Panvel vs. ITO Ward-1, Panvel

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

ITA 2109/PUN/2025[2013-14]Status: DisposedITAT Pune31 Oct 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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 A.Y.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 144Section 148Section 207(2)Section 207(2)(b)Section 249(4)(b)Section 250Section 48

…not paid advance tax. 8. Therefore, we set-aside the order of ld.CIT(A) to ld.CIT(A) for denovo adjudication. The ld.CIT(A) shall provide opportunity to the Assessee. The Hon’ble Bombay High Court in the case of Sahebrao Deshmukh Co.op Bank Limited Vs. ACIT 455 ITR 92(Bom) vide order dated 10.02.2023 has held as under : Quote.“18. The matter is now remanded back to the Assessing Officer, who shall provide the Petitioner with the satisfaction note of the Principal Commissioner of Income Tax, granting approval for issuance of Notice under section 148 of the Act, the appraisal report from DDIT (Inv), and bank stat…

Santosh Chandrahas Waghchaure, Pune vs. ITO, Ward14(5), Pune

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

ITA 325/PUN/2025[2012-13]Status: DisposedITAT Pune29 Apr 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.325/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Santosh Chandrahas V The Income Tax Officer, Waghchaure, S Ward-14(5), Pune. House No.641, Waghchaure Building, Indreshwar Nagar, Indapur, Pune – 413106. Pan: Abqpw7868K Appellant/ Assessee Respondent / Revenue

Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.325/PUN/2025 िनधा"रण वष" / Assessment Year: 2012-13 Santosh Chandrahas V The Income Tax Officer, Waghchaure, s Ward-14(5), Pune. House No.641, Waghchaure Building, Indreshwar Nagar, Indapur, Pune – 413106. PAN: ABQPW7868K Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate – AR Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 28/04/2025 Date of pronouncement 29/04/…

Poonam Rahul Anand, Nashik vs. ITO Ward 1(1), Nashik

Appeal of the assessee is allowed for statistical purpose

ITA 2147/PUN/2024[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2147/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Poonam Rahul Anand, V The Income Tax Officer, Anands Plot No.70, S Ward-1(1), Nashik. Niwas River View, Savarkar Nagar, Gangapur Road, Nashik – 422007. Pan: Addpa4704D Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 16.07.2024 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal In Limine By Refusing To Condone The Delay Of 224 Days In Filing The Appeal Against The Asst. Order U/S 147 Without Appreciating That The Said Delay Was Due To Reasonable Cause & The Same Ought To Have Been Condoned In The Interest Of Justice.

Section 147Section 148Section 250

…oncerned revenue authorities and will not drive the assessee to rush to the court. Thereby, the burden on the court will also get reduced. ” Unquote. 4.2 Subsequently, Hon’ble Jurisdictional High Court in the case of Sahebrao Deshmukh Co-op. Bank Ltd Vs. ACIT 455 ITR 92 (Bombay)[10-02-2023] also reproduced the said directions. 4.3 In this case, the assessment order was passed on 30/03/2023 that is one year after the directions of Hon’ble Jurisdictional High Court. However, in the assessment order no where it is mentioned that copy of reason was provided to the assessee, rather in the statement of facts filed bef…

Rashmi Arun Chougule, Kolhapur vs. Income Tax Officer Ward 2(1), Kolhapur

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

ITA 2202/PUN/2024[2014-15]Status: DisposedITAT Pune10 Dec 2024AY 2014-15

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

Section 148Section 250

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2202/PUN/2024 िनधा"रण वष" / Assessment Year: 2014-15 Rashmi Arun Chogule, V The Income Tax Officer, 1557, D Ward, Dhanawade s Ward-2(1), Kolhapur. Galli, Shukrawar Peth, Kolhapur – 416002. PAN: AEHPC4149R Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shir Manish Mehta – Addl.CIT(DR) Date of hearing 05/12/2024 Date of pronouncement 10/12/2024 आदेश/ ORDER PER BENCH : This is an…

Bhagwan Raosaheb Damale, Ladsangvi vs. Income Tax Officer, Ward 1(9), Aurangabad

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

ITA 1441/PUN/2024[2012-13]Status: DisposedITAT Pune29 Nov 2024AY 2012-13

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

Section 148Section 250Section 69A

…।आयकरअपीलीयअिधकरण ”एस एम सी” "ायपीठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1441/PUN/2024 िनधा"रण वष" / Assessment Year: 2012-13 Bhagwan Raosaheb Damale, V The Income Tax Officer, At Post Ladsangvi, s Ward-1(9), Aurangabad. Aurangabad, Maharashtra – 431007. PAN: AZWPD4618F Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj Dandgaval – CA/AR Revenue by Shri Manoj Tripathi – DR Date of hearing 28/11/2024 Date of pronouncement 29/11/2024 आदेश/ ORDER PER DR. DIPAK P.…