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9 results for “TDS”+ Section 132Aclear

Sorted by relevance

Mumbai93Delhi82Cochin61Hyderabad54Bangalore48Jaipur45Chennai34Chandigarh30Ahmedabad18Guwahati17Agra14Visakhapatnam13Karnataka12Pune9Jodhpur9Kolkata9Nagpur9Cuttack5Lucknow4Indore3Rajkot3Patna2Raipur2Allahabad1Amritsar1Gauhati1

Key Topics

Section 153A13Section 234E12Section 69A9Section 1446Section 2016Section 2346Addition to Income5TDS5Section 142(1)4Section 148

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of 6 CO No.43/PUN/2025 provisions of section 115BBE of the Act was also challenged before the Ld. CIT(A) / NFAC. 8. Based on the arguments advanced by the assessee

3
Business Income3
Unexplained Money3

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

TDS has been made under section 40(a)(i) of the Act. 8. The Principal Commissioner of Income Tax(Central)[Pr.CIT], Pune on perusal of the records, invoked jurisdiction u/s.263 of the 9 ITA No.1358/PUN/2025 [A] Act. The Pr.CIT issued Show cause notice to the Assessee dated 30.05.2024 u/s.263 of the Act, which is reproduced here as under

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2338/PUN/2024[2014-15]Status: DisposedITAT Pune18 Feb 2026AY 2014-15

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

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

132A of the Income Tax Act, AYs 2014-15, 2015-16 & 2017-18 1961 (the “Act”) was executed by the DDIT, Inv., Mumbai and the said amount was accordingly seized by the Department. Thereafter, the case of the assessee was reopened by issuance of notice u/s 153A of the Act on 24.11.2018 for AY 2014-15 which was duly served

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO - WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2339/PUN/2024[2015-16]Status: DisposedITAT Pune18 Feb 2026AY 2015-16

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

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

132A of the Income Tax Act, AYs 2014-15, 2015-16 & 2017-18 1961 (the “Act”) was executed by the DDIT, Inv., Mumbai and the said amount was accordingly seized by the Department. Thereafter, the case of the assessee was reopened by issuance of notice u/s 153A of the Act on 24.11.2018 for AY 2014-15 which was duly served

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2340/PUN/2024[2017-18]Status: DisposedITAT Pune18 Feb 2026AY 2017-18

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

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

132A of the Income Tax Act, AYs 2014-15, 2015-16 & 2017-18 1961 (the “Act”) was executed by the DDIT, Inv., Mumbai and the said amount was accordingly seized by the Department. Thereafter, the case of the assessee was reopened by issuance of notice u/s 153A of the Act on 24.11.2018 for AY 2014-15 which was duly served

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

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

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)

TDS has been deducted. He accordingly submitted that the order of the CIT(A) / NFAC being contrary to the facts, should be set aside and the order of the Assessing Officer be restored. 13 18. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) / NFAC

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C , section 271CA, section 271D or section 271E; (o) an order made

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

ITA 929/PUN/2023[2013-14]Status: DisposedITAT Pune16 Feb 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C , section 271CA, section 271D or section 271E; (o) an order made

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C , section 271CA, section 271D or section 271E; (o) an order made