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9 results for “house property”+ Section 144C(5)clear

Sorted by relevance

Mumbai350Delhi317Bangalore99Kolkata58Ahmedabad31Chennai27Hyderabad26Jaipur13Pune9Indore8Surat6Cochin3Karnataka2Chandigarh2SC2Kerala1Rajkot1Visakhapatnam1Jodhpur1Lucknow1

Key Topics

Addition to Income8Section 143(3)7Section 153A6Transfer Pricing6Section 92C5Section 144C4Section 1323Section 2633Section 10A3Section 56(2)(x)

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

ITA 1160/PUN/2024[2017-18]Status: HeardITAT Pune03 Mar 2025AY 2017-18

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

For Appellant: Smt. Vishal KalraFor Respondent: Shri Amol Khairnar
Section 10ASection 143(2)Section 143(3)Section 14ASection 263Section 40

5. Expenses incurred for earning exempt income 6. Tax deduction, TDS deposit and TDS statement filing 7. Deduction/Exemption u/s 10A/10AA 8. Income from house property 9. Reduction in profit due to ICDS 10. International transaction(s) 11. Loss from currency fluctuations 03. The assessment was completed u/s 143(3) r.w.s. 144C(13) r.w.s 144B of the Income

3
Comparables/TP2
Disallowance2

PANDURANG KASHINATH BHILARE,PUNE vs. ITO, (IT) WARD 1, PUNE, PUNE

In the result the appeal of the Assessee is allowed

ITA 198/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jul 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.198/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Pandurang Kashinath Bhilare, V The Income Tax Rh 05, Insignia, Lane 2, S Department, Ito,(It) Pashan Sus Road, N.I.A.S.O., Ward-1, Pune. Murkutenagar(N.V.), Pune – 411045. Maharashtra. Pan: Ajxpb9871A Appellant/ Assessee Respondent / Revenue Assessee By Assessee In Person Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 05/06/2025 Date Of Pronouncement 21/07/2025

Section 147Section 43CSection 56(2)(x)

144C(1) of the Act, dated 15.03.2024. The grounds of appeal raised by the assessee are as under : “1. Learned AO was not correct in proceeding further with the impugned assessment proceedings as the whole proceedings were lacking in legality 2. The appellant wishes to make a detailed submission on the issue of legality at the time of hearing

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

ITA 1778/PUN/2024[AY 2020-21]Status: DisposedITAT Pune14 Nov 2025
Section 144Section 144CSection 144C(8)Section 153Section 92CSection 92D

144C (13) of the Act determining\ntotal income at Rs.5,66,75,610 as against INR Nil income as per\nthe return of income filed by the Appellant.\n17. On the facts and in the circumstances of the case and in law,\nthe AO has erred, in raising demand of INR 2,11,57,400 on the\nAppellant.\nSet

AKASH ,NOIDA vs. INCOME TAX OFFICER (IT), WARD-1, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1535/PUN/2024[2016-17]Status: DisposedITAT Pune30 Aug 2024AY 2016-17

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

Section 139(1)Section 142(1)Section 144CSection 147Section 148Section 148ASection 56(2)(vii)

House No.1140, Sector-29, Officer(IT), Noida – 201303. Ward-1, Pune. Uttar Pradesh. PAN: AFIPA4977M Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Ms. Neha Thakur – Addl.CIT(DR) Date of hearing 28/08/2024 Date of pronouncement 30/08/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Brief facts of the case : As per the assessment order, in this case, the assessee

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 1(1), PUNE vs. M/S. BHAIRAVNATH SUGAR WORKS LTD., PUNE

In the result, the appeal is dismissed

ITA 400/PUN/2020[2013-14]Status: DisposedITAT Pune11 Jun 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Dcit, Circle 1(1), Vs. M/S. Bhairavanath Sugar Works Ltd., Pune S.No. 21/2, Sawant Corner, Pune-Mumbai Bypass Road, Katraj, Pune. Pan: Aadcb0529M Appellant Respondent Assessee By Shri B.C. Malakar Revenue By Smt. Divya Bhajpai Date Of Hearing 10-06-2021 Date Of Pronouncement 11-06-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Revenue Is Directed Against The Order Dated 23.12.2019 Passed By The Ld. Cit(A) U/S.143(3) Read With Section 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called „The Act‟) In Relation To The Assessment Year 2013- 14. 2. This Appeal Was Filed Belatedly By 68 Days. The Ld. Dr Explained The Lockdown Due To Covid-19 As The Reason For The Late Filing Of The Appeal. The Ld. Ar Did Not Object

Section 115JSection 143(3)Section 144C(3)

144C(3) of the Income-tax Act, 1961 (hereinafter also called „the Act‟) in relation to the assessment year 2013- 14. 2. This appeal was filed belatedly by 68 days. The ld. DR explained the lockdown due to covid-19 as the reason for the late filing of the appeal. The ld. AR did not object to the condonation

REHAU POLYMERS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

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

ITA 658/PUN/2022[2018-19]Status: DisposedITAT Pune04 Mar 2025AY 2018-19
Section 143(2)Section 143(3)

house. It was submitted that these services pertained to the internal\nsystems and processes of the Rehau Group. It was submitted that the assessee has\nreceived various benefits by receipt of these services as without receiving such\nservices, the assessee could not have carried out its business operations\nsuccessfully in India, since Rehau India depends solely on technical support

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 740/PUN/2017[2013-14]Status: DisposedITAT Pune30 Aug 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 739/PUN/2017[2012-13]Status: DisposedITAT Pune30 Aug 2021AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 738/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2021AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final