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“Section 143(2)”

Section References (mined)Section 143Section 143(2)17,209 judgments

The decision most relied on for Section 143(2) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(2)

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Judgments citing Section 143(2)

Rajesh Mohan Singh Hajari, Mumbai vs. ITO Ward 16(3)(1), Mumbai

In the result, ground No. 3 of assessee‟s appeal is allowed

ITA 5157/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2014-15 Rajesh Mohan Singh Hajari, Income Tax Officer, Type 4 B/293, Ward-16(3)(1), Dr. Bam Hosp., Vs. Aayakar Bhavan, Byculla, Mumbai-400020. Mumbai-400030. Pan : Aazph4367E (Appellant) (Respondent) For Assessee : Shri Shailesh Bandi For Revenue : Shri Kavan N. Limbasiya, Sr.Dr Date Of Hearing : 03-12-2025 Date Of Pronouncement : 10-12-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 21-07-2025, Pertaining To Assessment Year (Ay) 2014-15, Wherein The Assessee Has Taken The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Grossly Erred In Confirming The Action Of The Ao Of Reopening The Case Under Section 148 Of The It Act, 1961. 2. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Grossly Erred In Confirming The Action Of The Ao, The Reassessment Order

For Appellant: Shri Shailesh BandiFor Respondent: Shri Kavan N. Limbasiya, Sr.DR
Section 142(1)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM

DCIT CC 7(3), Mumbai vs. M/S Om Trilok Realty & Infrastructure, Mumbai

ITA 4048/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shree Pawan Singh, Jm & Shri Arun Khodpia, Am Deputy Commissioner M/S Om Trilok Realty & Of Income Tax, Cc-7(3), Infrastructures, Shop No. 6Th Room No. 655, 8, Botawala Building, V Floor, Aayakar Bhavan, 82086, Raghavji Road, S M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 Pan No. Aabfo8779M (Appellant) : (Respondent) Assessee By : Shri Rushabh Mehta : Shri R A Dhyani, Cit-Dr Respondent By : 17.09.2025 Date Of Hearing Date Of : 10.12.2025 Pronouncement

For Appellant: Shri Rushabh MehtaFor Respondent: 17.09.2025
Section 131Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 250Section 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHREE PAWAN SINGH, JM AND SHRI ARUN KHODPIA, AM Deputy

Dy. Commissioner of Income Tax, Central Circle 3, Delhi vs. Rakesh Arora, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3610/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2016-17]

Section 143(3)Section 2(22)(e)Section 69A

Scrutiny'. The assessees concerned have duly been intimated about their cases falling either in 'Limited Scrutiny' or 'Complete Scrutiny' through notices issued under section 143(2) of the Income-tax Act, 1961 ('Act'). The procedure for handling 'Limited Scrutiny' cases shall be as under: a. In 'Limited Scrutiny' cases

Parveen Batra, Jaipur vs. Circle - 3(1)(1), Muzaffarnagar

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

ITA 3100/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Dec 2025AY 2020-21

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Parveen Batra, Vs. Acit, Circle 3(1)(1), D – 82B, Siwad Parea, Muzaffarnagar. Krishna Marg, Bapu Nagar, Jaipur – 302 015 (Rajasthan). (Pan : Abwpb1332M) (Appellant) (Respondent) Assessee By : Shri R.S. Punia, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 04.03.2025 For The Assessment Year 2020-21 Raising Following Grounds Of Appeal :- “1. That Under The Facts & Circumstances Of The Case The Ld. Cit (Appeals), Nfac Has Erred In Law & Facts In Not Condoning The Delay. Kindly Condone The Delay & Treat The Appeal As A Valid Appeal.

For Appellant: Shri R.S. Punia, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)

complete scrutiny through CASS under Board’s guidelines to examine the issue viz. large commission expenses and low net profit. Accordingly, notices under section 143(2) and 142(1) of the Income-tax Act, 1961 (for short ‘the Act’) were issued and served on the assessee. The assessee has declared

Dabur India Limited, Delhi vs. ACIT/DCIT, Delhi

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

ITA 3085/DEL/2025[2021-22]Status: DisposedITAT Delhi10 Dec 2025AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Dabur India Limited, Vs. Acit, Circle 7 (1), 8/3, Asaf Ali Road, Delhi. Delhi – 110 002. (Pan : Aaacd0474C) (Appellant) (Respondent) Assessee By : Shri Chandan Agarwal, Ca Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl./Jcit (A), Kochi [“Ld. Jcit(A)”, For Short] Dated 17.03.2025 For The Assessment Year 2021-22 Raising Following Grounds Of Appeal :- “1. That The Ld. Cit(A) Has Erred On Facts & In Law In Holding That The Appeal Filed Against Order Passed U/S 143(1) Is Infructuous As The Order Is Merged With The Assessment Order Passed U/S 143(3) R.W.S 144C(3) R.W.S 144B. 2. That The Order Of The Ld. Cit(A) Is Bad In Law As No Opportunity Of Being Heard Was Granted To The Appellant.

For Appellant: Shri Chandan Agarwal, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 35Section 35(1)Section 35(1)(iv)Section 80G

Subsequently, the case of the assessee was also selected for scrutiny for complete scrutiny through CASS. Accordingly, the notices under section 143(2) and 142(1) of the Income-tax Act, 1961 (for short ‘the Act’) were issued and served on the assessee. The AO completed the assessment under section

DCIT, Delhi vs. Mkf Logistics Pvt Ltd, Delhi

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

ITA 3056/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Dec 2025AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit, Vs. Mkf Logistics Pvt. Ltd., Delhi. E/63B, South Extension Part 1, New Delhi – 110 049. (Pan : Aaacm5865E) (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate Shri Saksham Garg, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 18.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 04.02.2025 For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income Declaring Total Income Of Rs.31,32,270/- On 10.09.2016. The Case Was Selected For Limited Scrutiny Under Cass, Accordingly Notices Under Section 143(2)

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)Section 143(3)Section 194C

income declaring total income of Rs.31,32,270/- on 10.09.2016. The case was selected for limited scrutiny under CASS, accordingly notices under section 143(2) 2 and 142(1) of the Income-tax Act, 1961 (for short ‘the Act’) were issued and served on the assessee through e-filing portal

Aakanksha Gupta, Delhi vs. ITO Ward 69(1), New Delhi, Delhi

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

ITA 2763/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2763/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Aakanksha Gupta, Income Tax Officer, C/O Ca Vaibhav Goel, Vs. Ward 69(1), 78, Navyug Market, 1St Floor, New Delhi. Ghazaibad, Uttar Pradesh. Pan No.Amhpg9430D अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 144BSection 147Section 148Section 149Section 250Section 54

ITA No.2763/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT

Outsystems Singapore Pte. Ltd., Singapore vs. DCIT Circle 2(2)(2) (International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 1601/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.1601/धिल्ली/2025(नि.व. 2022-23) Outsytems Singapore Pte. Ltd., 41-01, 8 Temasek Boulevard, Suntec Tower Three, ...... अपीलार्थी/Appellant Singapore 389980 Pan Aadco-0528-P बिाम Vs. The Deputy Commissioner Of Income Tax, Circle International Tax 2(2)(2), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Ajit Jain & Ms. Shivangi Chitlangia Chartered Accountants प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 10.01.2025, For Assessment Year 2022-23. 2. The Assessee In Appeal Has Raised As Many As 13 Grounds. The Ld. Counsel For The Assessee At The Outset Submitted That He Is Not Pressing Ground No. 4 Of Appeal Assailing Validity Of The Assessment Order Without Din. In Light Of The 2 Statement Made By Ld. Counsel For The Assessee, Ground No. 4 Of Appeal Is Dismissed As Not Pressed.

For Appellant: Shri Ajit Jain & Ms. Shivangi ChitlangiaFor Respondent: Ms. Ekta Jain, CIT(DR)
Section 14Section 143(3)

proceedings electronically, vide letter dated 23-6-2017, in file of even number, Board had issued a revised format of notice(s) under section 143(2) of the Act. Para 3 of these notice(s) provided that assessment proceedings in cases selected for scrutiny would be conducted electronically

DCIT, Circle- 19(1), New Delhi vs. Malvinder Mohan Singh, Delhi

In the result, appeal of the Revenue in ITA No

ITA 3029/DEL/2024[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 115BSection 139(1)Section 143(2)Section 64Section 69Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI

Maroon Organic Farming Pvt Ltd., Delhi vs. ITO, Ward-16(3), Delhi

In the result, appeal of the assessee in ITA No

ITA 2726/DEL/2024[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 10(1)Section 133(6)Section 143(2)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI

Satvara Gnati Samaj Seva Mandal, Morbi vs. Commissioner of Income-Tax (Appeals), Rajkot

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

ITA 436/RJT/2025[2022-23]Status: DisposedITAT Rajkot09 Dec 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 11(1)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 250Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

Krishna Mohan, Patna vs. ACIT, Circle-14, Patna

In the result, the appeal of the assessee is allowed

ITA 476/PAT/2025[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Krishna Mohan Prop-M/S Maa Ambey Traders, Acit, Circle-14, Patna Maurari Complex, Karbigahiya, Patna, Bihar Vs. Patna-800001, Bihar (Appellant) (Respondent) Pan No. Ahupm5205C Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Md. Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 143(2)Section 143(3)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

Mangalam Sarees, Rohtas vs. Income Tax Officer, Ward- 3 (4), Sasaram

In the result, the appeal of the assessee is allowed

ITA 208/PAT/2025[2019-20]Status: HeardITAT Patna09 Dec 2025AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Mangalam Sarees Income Tax Officer, Ward 3(4) Chandani Chowk, Income Tax Office, Old Gt Road, Mohaniaakorhi, Mohania, S.O. Near Prakash Petrol Pumb, Vs. Rohtas, Sasaram Bihar-821109, Sasaram, Sasaram, Bihar, (Appellant) (Respondent) Pan No. Aajfm4391D Assessee By : S/Shri A.K. Rastogi & Rakesh Kumar, Anuhav Khowala, Ars Revenue By : Shri Ashwani Kr, Singal, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: S/Shri A.K. Rastogi &For Respondent: Shri Ashwani Kr, Singal, DR
Section 143(2)Section 144BSection 147Section 148Section 148ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

Shri Hariom Jee Rice Mill, Rohtas vs. ACIT, Centralcircle-1, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 72/PAT/2023[2018-19]Status: HeardITAT Patna09 Dec 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Vishal Kr. ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 115BSection 127Section 139(1)Section 143(2)Section 143(3)Section 234ASection 234B

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

ACIT, Circle-2, Patna vs. Shree Nanak Ferro Alloys Pvt Ltd, Jamshedpur

In the result, the appeal of the Revenue is dismissed

ITA 249/PAT/2019[2013-14]Status: HeardITAT Patna09 Dec 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Shree Nanak Ferro Alloys Pvt. Ltd. Acit, Circle-2 Room No.205, 2Nd Floor, Avrtar Acit, Circle-2, Patna, Bihar Vs. Building, Bisturpur, Jamshedpur, Jharkhand (Appellant) (Respondent) Pan No. Aaics1706N Assessee By : S/Shri A.K. Rastogi Rakesh Kumar, Ar Revenue By : Shri Md Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: S/Shri A.K. RastogiFor Respondent: Shri MD AH Chowdhary, DR
Section 139Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

revised on 02.02.2016, may be treated as return filed in response to notice u/s 148 of the Act. Thereafter, notice under Section 143(2) and 142(1) of the Act were issued along with questionnaire calling for the copy of bank account/statement along with details of deposits therein. Accordingly, assessee

Society for Advancement of Village Economy, Gaya vs. ACIT(Exemption) Circle, Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI

Dindayal Magasvargiya Sahakari Soot Girni Ltd, Sangli vs. Assistant Commissioner of Income Tax Circle Sangli, Circle Sangli

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

ITA 205/PUN/2025[2014-15]Status: DisposedITAT Pune09 Dec 2025AY 2014-15

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.205/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 Dindayal Magasvargiya Vs. Acit, Circle Sangli, Sahakari Soot Girni Ltd., Sangli. At Waghwadi, Post Kameri, Tal. Walwa, Sangli- 415403. Pan : Aaaad0254E Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 22.09.2025 Date Of Pronouncement : 09.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, Ld. Ao Erred In Initiating Reassessment Proceedings U/S 147 For Ay 2014-15, Being The Year Beyond 4 Years & For Which Assessment Order U/S 143(3) Has Already Been Passed, Thereby

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 147Section 148Section 37Section 438

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Ghodawat Skystar LLP (Formerly Ghodawat Consumer Products LLP), Kolhapur vs. DCIT Circle 1, Kolhapur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1400/PUN/2025[2018-19]Status: HeardITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Ghodawat Skystar Llp Dcit, Circle – 1, Kolhapur (Formerly Ghodawat Consumer Products Llp) Vs. Plot No.438, Ap Chipri Via Jaysingpur Shirol, Kolhapur – 416101 Pan: Aamfg7028C (Appellant) (Respondent) Assessee By : Shri B S Rajpurohit Department By : Shri Rajesh Gawali, Addl.Cit Date Of Hearing : 08-12-2025 Date Of Pronouncement : 09-12-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri B S RajpurohitFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 142(1)Section 143(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

Dy. Commissioner of Income Tax, Circle-1(1), Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

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

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta
Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

filed its return of income on 30/11/2016 declaring income of Rs.73,44,38,310/-. The case was selected for scrutiny and notice under section 143 (2) and 142 (1) along with questionnaire was issued to assessee. In response to statutory notices, representative of assessee appeared before Ld.AO and filed requisite ... filed its return of income on 30/11/2016 declaring income of Rs.73,44,38,310/-. The case was selected for scrutiny and notice under section 143 (2) and 142 (1) 10 ITA No.1096/PUN/2025, AY 2020-21 along with questionnaire was issued to assessee. In response to statutory notices, representative of assessee

Navnath Mahadev Kunjir, Pune vs. ITO Ward 14(5) Pune, Pune

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

ITA 2083/PUN/2024[2016-17]Status: DisposedITAT Pune09 Dec 2025AY 2016-17

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

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Rajesh Haladkar
Section 143Section 143(2)Section 143(3)Section 144

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA