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62 results for “depreciation”+ Reassessmentclear

Sorted by relevance

Mumbai860 Delhi637 Chennai438 Bangalore306 Kolkata140 Jaipur128 Ahmedabad88 Hyderabad64 Pune62 Raipur57 Indore53 Amritsar46 Chandigarh35 Karnataka33 Lucknow30 Cochin26 Visakhapatnam22 Guwahati18 Rajkot18 Jodhpur14 SC14 Cuttack12 Telangana7 Nagpur7 Ranchi7 Punjab & Haryana4 Panaji4 Allahabad3 Kerala3 Agra2 Jabalpur2 Patna2 Calcutta2 Surat2 Orissa1

Key Topics

Section 14883 Section 14778 Section 143(3)58 Addition to Income50 Section 12A45 Section 1138 Section 143(2)30 Reassessment25 Reopening of Assessment25 Section 10(20)

A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

ITA 221/NAG/2017[2009-20010]Status: Trans-OutITAT Pune26 Sept 2024

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(1)Section 147Section 148

reassessment, depreciation was disallowed to assessee without supplying assessee reasons recorded to issue re-opening notice, order of re-assessment

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

Showing 1–20 of 62 · Page 1 of 4

24

ITA 2274/PUN/2025[2011 - 12]Status: DisposedITAT Pune20 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

For Appellant: Shri Sanket JoshiFor Respondent: Smt. Sailee Dhole

Section 143(3)Section 147Section 148Section 40Section 68

reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year

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

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss 18 February, 2025 WP3057_2019.DOC or the depreciation

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the\nloss or the depreciation allowance or any other allowance or deduction for\nthe Assessment

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

MAHESH GOKULDAS FULWANI,AURANGABAD vs. ITO WARD 1(1) AURANGABAD, AURANGABAD

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

ITA 873/PUN/2025[2017-2018]Status: DisposedITAT Pune30 Jul 2025AY 2017-2018

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mahesh Gokuldas Fulwani Ito, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 Pan: Aajpf4456C (Appellant) (Respondent) Assessee By : Shri Girish Ladda Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 30-07-2025 O R D E R

For Appellant: Shri Girish LaddaFor Respondent: Shri Ramnath P Murkunde

Section 148Section 148ASection 151

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

M/S KARIA BUILDERS ,PUNE vs. ITO WARD 14(3), PUNE

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

ITA 2401/PUN/2024[2017-18]Status: DisposedITAT Pune23 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 M/S. Karia Builders Ito, Ward 14(3), Pune 402, Konark Indrayu, Kondhwa, Vs. Pune – 411048 Pan: Aadfk5220B (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi Department By : Shri Ramnath P Murkunde Date Of Hearing : 17-07-2025 Date Of Pronouncement : 23-07-2025 O R D E R

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde

Section 147Section 148Section 269SSection 271DSection 274Section 275(1)Section 296S

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

ITA 1952/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT

Section 143Section 143(3)Section 144C(1)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 467/PUN/2022[2011-12]Status: DisposedITAT Pune18 Sept 2024AY 2011-12

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 468/PUN/2022[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 469/PUN/2022[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON

ITA 1633/PUN/2017[2008-09]Status: DisposedITAT Pune29 Apr 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath Murkunde

reassess "such income" and also any other income chargeable to tax which has escaped assessment and which comes to his notice, subsequently in the course of the proceedings under this section or recomputed, the loss or the depreciation

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. THE SHETKARI SHIKSHAN MANDAL, PUNE

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

ITA 1182/PUN/2024[2016-2017]Status: DisposedITAT Pune14 Jan 2025AY 2016-2017

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

For Appellant: Shri B.C. MalakarFor Respondent: Shri Arvind Desai

Section 11Section 11(6)Section 12ASection 142(1)Section 143(3)Section 147Section 148

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

SAGAR BABANRAO AWATADE,NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-1, PANVEL, PANVEL

Appeal is allowed

ITA 79/PUN/2024[2014-15]Status: DisposedITAT Pune27 Mar 2024AY 2014-15

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.79/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Harsh Goyal &For Respondent: Smt. Neha Deshpande

Section 139Section 142Section 143Section 143(3)Section 144Section 147Section 148

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

M/S NOBLE DRUGS LTD,NASHIK vs. ASST. COMMISSIONER OF INCOME TAX ,CIRCLE -2 , NASHIK

Appeal is allowed in above terms

ITA 214/PUN/2020[2008-2009]Status: DisposedITAT Pune28 Jul 2022AY 2008-2009

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.214/Pun/2020 ननधधारण वषा / Assessment Year : 2008-09 M/S. Noble Drugs Ltd., Plot No. B-22, Midc Ambad, Nashik - 422 010 .......अपऩलधथी / Appellant Pan : Aaacn6198H

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 143(3)Section 147Section 148

reassessment proceedings when the same were initiated on the basis of Audit Objection. 4. On the basis of the facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) - 2, Nashik, is not justified in disallowing carry forward of the unabsorbed depreciation

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

ITA 97/PUN/2024[2009-10]Status: DisposedITAT Pune17 Sept 2024AY 2009-10

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak, Addl. CIT

Section 143(3)Section 147Section 148Section 40A(3)

reassessment will be invalid because the Assessing Officer had formed an opinion in the original assessment, though he had not recorded his reasons. 5.7 The Hon'ble Bombay High Court in IL&FS Investment Managers Ltd. vs ITO [2008] 298 ITR 32 has held as under:- "11. We have considered the submissions of both the counsel. In the facts

SHRI SHANTINATH BHAGWAN JAIN SHWETAMBAR MURTIPUJAK SANGH,PUNE vs. CIT, EXEMPTION,, PUNE

Appeal is allowed

ITA 203/PUN/2021[2010-11]Status: DisposedITAT Pune23 Aug 2022AY 2010-11

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena

Section 147Section 148Section 148(2)Section 263

reassess income in respect of any issue which comes to his notice subsequently in the course of proceedings under this section, notwithstanding that the reason for such issue has not been included in the reasons recorded under sub-section (2) of section 148." 7. In order to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary

SHANKAR NAGAPPA JADAGOUDA,KOLHAPUR vs. NFAC, DELHI

Appeal is allowed in above terms

ITA 381/PUN/2024[2010-11]Status: DisposedITAT Pune17 Apr 2024AY 2010-11

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta

Section 147Section 148

reassess income in respect of any issue which comes to his notice subsequently in the course of proceedings under this section, notwithstanding that the reason for such issue has not been included in the reasons recorded under sub-section (2) of section 148." 4 ITA.No.381/PUN./2024 7. In order to appreciate the reasons for the amendment inserting Explanation