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7 results for “TDS”+ Demonetizationclear

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Key Topics

Section 142(1)9Section 1448Addition to Income6Section 249(4)(b)5Section 1545Cash Deposit5Demonetization5TDS5Section 2504Section 68

ARJUN BHAGARAM PARMAR,RATNAGIRI vs. WARD-1, RATNAGIRI, RATNAGIRI

In the result appeal of the assessee is partly allowed as per terms indicated herein above

ITA 115/PUN/2025[2017-2018]Status: DisposedITAT Pune09 Sept 2025AY 2017-2018

Bench: Dr. Manish Boradआयकर अपील सं / Ita No.115/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 Arjun Bhagaram Parmar, Vs Ward-1, Room No. 11, Swar Vihar, Ratnagiri Garah Sankulan Sarang, Khend, Tal-Chiplun, Ratnagiri-415605 Maharashtra Pan-Ayqpm4825M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 142(1)Section 144Section 250Section 44A

demonetization period at Rs. 4,23,000/- and addition for estimated profits @ 10% on the remaining credits in the bank found to be from business transactions. In the paper book filed by the assessee which is running in 72 pages assessee has filed various details including financial statement purchases/sale bills, registration certificate, computation of income, Tax Challan, Form 26AS

4
Deduction3
Section 44A2

BHUPESH PRALHADRAO PATIL,DHULE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 437/PUN/2025[2017-18]Status: DisposedITAT Pune16 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.437/Pun/2025 Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 144Section 147Section 148Section 194HSection 194ISection 194JSection 250

TDS has been deduction u/s.194H. Since the assessee did not file the return, Ld. Assessing Officer was of the view that the above transactions remained unexplained. Case reopened by way of issuance of notice u/s.148 of the Act. Statutory notices u/s.142(1) were issued to the assessee but there was no response from the side of assessee. In the circumstances

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari
Section 142(1)Section 143(2)Section 143(3)Section 263

TDS on the commission paint was negligible. Paragraph 5 deals with the expenditure incurred fowants research and development Paragraph 6 deals with the issue of depreciation on UPS. Finally, paragraph 7 deals with computation on the basis of the opinion in paragraphs 4.5 and 6. Thus, on the issue of deduction under section 100 of the IT Act, there

DILIP GULAB RAUT,DHULE vs. ADDL JCI A DELHI, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, appeal filed by the assessee is allowed

ITA 517/PUN/2025[2017-18]Status: DisposedITAT Pune29 Aug 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 133(6)Section 144Section 250Section 69A

TDS deductions. 5. That the additions made by the AO and upheld by the CIT(A) are excessive, arbitrary, and not based on proper appreciating of the facts. 6. That the assessment order passed u/s.144 is against the principles of natural justice as the appellant was not given proper opportunity to explain the nature of transactions. 7. That the appellant

MAGARAJ MISHRIMAL RATHI,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

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

ITA 734/PUN/2024[2017-18]Status: DisposedITAT Pune10 Oct 2024AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Suhas P. Bora
Section 10Section 143(2)Section 144Section 154Section 68

demonetization period received in cash of Rs. 3,22,971/-. This is also considered during the rectification of Para- A of the assessment order mentioned above. As the assessee has shown this amount in the capital balance as of 31/03/2017 to the extent of Rs.3,22,971/- is allowed. The mistake apparent from the record, the rectification is done

SACHIN SHANTILAL RUNWAL,DHULE vs. INCOME-TAX OFFICER WARD-2, DHULE, DHULE

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

ITA 885/PUN/2024[201718]Status: DisposedITAT Pune31 Jul 2024

Bench: SHRI G. D. PADMAHSHALI (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Umashankar Prasad
Section 115BSection 142(1)Section 144Section 2Section 250Section 68Section 69ASection 80T

TDS of Rs. 2,370/- on interest income assessed by him while computing tax liability duly appearing in Form 26AS raised before him. 4) Without prejudice to ground no. 1 to 3, on facts and in the circumstances of the case and in law, CIT(A) has erred in confirming action of Assessing Officer in levying tax u/s 115BBE

DILIP HIRALAL CHAUDHARI,NANDURBAR vs. ITO, WARD, DHULE

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

ITA 642/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jun 2024AY 2017-18

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manoj Tripathi
Section 142(1)Section 249(4)(b)Section 44A

demonetization period. During the financial year relevant to the assessment year under consideration, the assessee had deposited total cash of Rs.92,33,100/-. The case was selected under ‘Operation Clean Money’ for verification of source of such cash deposits. Since, the assessee has not filed any return of income, a notice u/s 142(1) of the IT Act was issued