JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

vii) of the Act and also within meaning of Article 12 of DTAA between India and USA. The Assessing Officer thus, invoked provisions of section 195 of the Act for payment of license fees and held that the assessee was bound to deduct taxes before remitting the money to non-resident and by not deducting or withholding taxes, the assessee

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

vii) of the Act and also within meaning of Article 12 of DTAA between India and USA. The Assessing Officer thus, invoked provisions of section 195 of the Act for payment of license fees and held that the assessee was bound to deduct taxes before remitting the money to non-resident and by not deducting or withholding taxes, the assessee

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

VII of the Finance (No.2) Bill, 2004, and shall take effect from the date this Chapter comes into force. Further, it is proposed to insert clause (28) in section 10 of the Income-tax Act, so as to provide exemption from long-term capital gains arising out of securities sold on the stock exchange. It is also proposed to insert

DINAR UMESHKUMAR MORE,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

VII) of this Agreement, she was occupying two flats with total carper area of 898 sq.ft. on first floor of Sai Chhaya building. Annexure No. 1 to the Agreement, a copy of which is placed on page 28 of the paper book, shows two flats at Sl.No.5 with the narration “Owners occupied” having carpet area of 429.50 5 Dinar

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM.OF INCOME TAX, CIRCLE 8, PUNE, AKURDI PUNE

In the result, the cross appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1158/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Advik Hi Tech Pvt. Ltd., Vs. Dcit, Circle-8, Pune. Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent आयकर अपील सं. / Ita No.1330/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Dcit, Circle-8, Pune. Vs. Advik Hi Tech Pvt. Ltd., Gat No.357, Plot No.99, Village- Kharabwadi, Tal.- Khed, Chakan- 410501. Pan : Aacca3106E Appellant Respondent Assessee By : Shri Sharad A. Shah & Shri Rohit S. Tapadiya Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: These Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 16.10.2023 Passed By Ld.Cit(A)/Nfac For The Assessment Year 2020-21 Respectively.

VII of the Companies Act, 2013. • The legislature has restricted the benefit only in two specific cases being ‘Swachh Bharat Kosh’ (‘SBK’) and ‘Clean Ganga Fund’ (‘CGF’) as per sub-clause (iiihk) and (iiihl) of section 80G(2)(a) of the Act, thereby implying that CSR contribution to other eligible institution qualifies for deduction under section

DIMPLE RAJESH OSWAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

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

Bench: Shri R. K. Pandaassessment Year : 2016-17

capital gains by invoking the provision of Section 50C of the Act, which was clearly not applicable in the assessees' case.” 8. The similar issue has been considered by ITAT Ranchi Bench in the case of Bajrang Lal Naredi vs. ITO in ITA No. 327/RAN/2018 order dated 20.01.2020. The finding of the Tribunal in paragraph

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

capitation fees are merely based on the statement of\nemployees which have been subsequently retracted and the Pendrive\nand loose document found at the residential premises of employee has\nalso been retracted at the subsequent stage and that the Managing\nTrustee of the assessee trust has denied to be indulged into any of such\nalleged transaction in the statement given

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

vii) Alrameez Construction (P) Ltd. Vis. CIT (NFAC), Delhi reported in (2023) 152 taxman.com 382 (Mumbal Tribunal). In this case Hon. Mumbai ITAT held that if the penalty notice does not mention which limb of section 270A is attracted and how ingredients of section 270A is satisfied, mere reference to the word "under reporting" or "misreporting" in the assessment order

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

vii) Alrameez Construction (P) Ltd. Vis. CIT (NFAC), Delhi reported in (2023) 152 taxman.com 382 (Mumbal Tribunal). In this case Hon. Mumbai ITAT held that if the penalty notice does not mention which limb of section 270A is attracted and how ingredients of section 270A is satisfied, mere reference to the word "under reporting" or "misreporting" in the assessment order

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

9. Based on the arguments advanced by the assessee, the Ld. CIT(A) quashed the re-assessment proceedings holding that the notice issued u/s 148 of the Act is not sustainable in law by observing as under: “5.3 I have considered the submissions filed by the appellant. As per the above submission filed by the appellant, it is seen that

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

capitation fees are merely based on the statement of employees which have been subsequently retracted and the Pendrive and loose document found at the residential premises of employee has also been retracted at the subsequent stage and that the Managing Trustee of the assessee trust has denied to be indulged into any of such alleged transaction in the statement given