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6 results for “disallowance”+ Section 56(2)(viia)clear

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Key Topics

Section 80P(2)(d)6 Section 2505 Section 36(1)(viia)5 Deduction5 Addition to Income5 Section 143(3)4 Section 143(1)4 Section 143(2)4 Section 80P3 Depreciation

M/S. CLASSIC CITI INVESTMENTS PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-1(2), PUNE

In the result, the appeal for the A

ITA 435/PUN/2023[2016-17]Status: HeardITAT Pune21 Sept 2023AY 2016-17

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

section 56(2)(viia) of the Act. 12. Ground No.4 of the assessee’s appeal is against the confirmation of disallowance

M/S. CLASSIC CITI INVESTMENTS PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-1(2), PUNE

In the result, the appeal for the A

ITA 436/PUN/2023[2017-18]Status: HeardITAT Pune21 Sept 2023AY 2017-18

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

3

Section 80P(2)(a)2

section 56(2)(viia) of the Act. 12. Ground No.4 of the assessee’s appeal is against the confirmation of disallowance

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

56,31,309/- under the normal provisions and determined the book profit u/s 115JB of the Act at Rs.6911,69,43,041/-. 4. Subsequently, the Ld. PCIT examined the records and observed that the said book profit under the provisions of section 115JB was rectified by the Assessing Officer to Rs.2404,02,51,679/- vide order dated 08.06.2021 under section

CIL EMPLOYEES CO OP CREDIT SOCIETY LIMITED,PUNE vs. EXEMPTION, WARD-1(2), PUNE, PUNE

In the result, appeal filed by the Assessee is allowed for statistical purpose

ITA 1600/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1600/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Cil Employees’ Co Op Credit V Exemption, Society Limited, S Ward-1(2), Pune. Cummins Inida Ltd., Kothrud, Pune – 411038. Pan:Aabac8908M Appellant / Assessee Respondent / Revenue Assessee By Shri Kishore Phadke Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 29.02.2024 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated 28.09.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(1)Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(b)Section 80P(2)(d)Section 80P(4)

viia) of the I.T. Act and considering the facts and circumstance of the case assessee it is held 4 that assessee is not eligible for deduction either u/s 80P(2)(b) or u/s ITA No.1600/PUN/2025 [A] 80P92)(b). In view of the provision of section 80P(4) of the I.T. Act deduction claimed u/s 80P(2)(b) of Rs.4

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHPAUR vs. RBL BANK LTD, KOLHAPUR

In the result, the appeal of the Revenue is dismissed

ITA 657/PUN/2024[2014-15]Status: DisposedITAT Pune30 Sept 2024AY 2014-15

Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 139(1)Section 143(2)Section 250Section 271Section 271(1)(c)

viia) introduced with effect from AY 2014-15. This heins the first year of operation of the Explanation, very less clarity was available on its applicability. 49. The claim of the assessee has been denied by the lower authorities solely based on Explanation 2 to Section 36(l)(vii) introduced by the Finance Act, 2013 with effect from 01st April

SHRIJEET FINANCE P LTD,BEED vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE, JALNA

In the result, appeal of the assessee is partly allowed

ITA 439/PUN/2022[2017-18]Status: DisposedITAT Pune22 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.439/Pun/2022 िनधा"रण वष" / Assessment Year : 2017-18 Shrijeet Finance Private Limited, The Assistant Ambejogai Road, Parli, V Commissioner Of Maharashtra – 431515. S Income Tax, Circle, Pan: Aaqcs2652F Jalna. Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Dated 25.10.2021 Emanating From Assessment Order Dated 27.12.2019 Passed Under Section 143(3) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : 1. On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Confirming The Addition Of Rs.6,66,151/- Shrijeet Finance Private Limited [A]

Section 143(3)Section 250Section 36Section 68

Section 36(l)(via)(d) of the Act while making an addition. 5. The Appellant prays that in the interest of justice the additional evidences may be admitted and the issue may be decided after considering the additional evidences. The Appellant relies on the ratio laid by the Hon'ble Supreme Court in the case