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306 results for “disallowance”+ Search & Seizureclear

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Key Topics

Section 153A90Section 143(3)80Section 13276Addition to Income67Search & Seizure64Section 271(1)(c)49Disallowance38Section 14835Section 132(4)34Section 263

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

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

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

search and seizure operations u/s 132 is also reproduced at page no.22 and 23 of the assessment order. 13. Being aggrieved by the above disallowances

Showing 1–20 of 306 · Page 1 of 16

...
31
Section 12A30
Penalty16

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

search and seizure operations, was collected as capitation fees or donations for admission of the students under the management quota and the same was siphoned off by the President of the appellant society, namely, Shri Maruti N. Navale for personal enrichment. (iv) The appellant society challenged the findings of the Assessing Officer on violation of the provisions of section

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1025/PUN/2011[2004-05]Status: DisposedITAT Pune01 Mar 2019AY 2004-05
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

search and seizure action for restricting the disallowance the said sum of Rs.1,00,000/-. In our view, such disallowance

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1027/PUN/2011[2006-07]Status: DisposedITAT Pune01 Mar 2019AY 2006-07
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

search and seizure action for restricting the disallowance the said sum of Rs.1,00,000/-. In our view, such disallowance

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1026/PUN/2011[2005-06]Status: DisposedITAT Pune01 Mar 2019AY 2005-06
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

search and seizure action for restricting the disallowance the said sum of Rs.1,00,000/-. In our view, such disallowance

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 100/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 13/PUN/2013[2004-05]Status: DisposedITAT Pune28 Feb 2018AY 2004-05

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 17/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 15/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 12/PUN/2013[2003-04]Status: DisposedITAT Pune28 Feb 2018AY 2003-04

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 102/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 101/PUN/2013[2007-08]Status: DisposedITAT Pune28 Feb 2018AY 2007-08

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 14/PUN/2013[2005-06]Status: DisposedITAT Pune28 Feb 2018AY 2005-06

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

seizure of incriminating loose papers, defective books of account etc. and the same resulted in the declaration of additional income of Rs.40 crores. During the search action, Sri Sanjay D. Kakade gave a statement on 12-02-2009 on behalf of the group concerns and himself offering to pay tax on such an income within a 12 months (answer

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

search and seizure action. 17. Regarding the addition made by the Assessing Officer u/s 14A of the Act for the assessment years 2008-09 to 2011-12, the assessee submitted that no exempt income was earned during the year under consideration. Out of the investments made by the assessee in such case there was no application of the provisions