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385 results for “house property”+ Section 6(1)(c)clear

Sorted by relevance

Mumbai3,749Delhi3,151Bangalore1,221Chennai827Karnataka694Jaipur693Ahmedabad653Kolkata626Hyderabad408Pune385Chandigarh338Surat263Cochin231Indore224Telangana172Visakhapatnam136Amritsar132Rajkot115Raipur94Lucknow90Nagpur76SC72Cuttack71Calcutta62Jodhpur41Patna37Agra36Guwahati27Varanasi20Kerala20Allahabad19Rajasthan17Dehradun15Orissa8Ranchi8A.K. SIKRI ROHINTON FALI NARIMAN4Panaji4Punjab & Haryana4Andhra Pradesh2Himachal Pradesh2Gauhati2Jabalpur2ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1J&K1ARIJIT PASAYAT C.K. THAKKER1H.L. DATTU S.A. BOBDE1

Key Topics

Section 14860Section 80I56Section 143(3)54Addition to Income54Section 6839Section 80G(5)39Deduction35Section 143(2)34Section 1030Section 271(1)(c)

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Showing 1–20 of 385 · Page 1 of 20

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29
House Property25
Penalty24
ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

6 Vasundhara S Joshi & Ors husband of assessee in his statement recorded on oath under section 132(4) of the Act on 20.01.2011 had accepted that the said papers have been found and seized from his place. When confronted with the evidence regarding suppressed sales, he accepted that the said papers pertained to unaccounted sales. Moreover, the assessee’s husband

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

6. Grounds NO.1 (a) and 2(c): Under these grounds of appeal it is contended that the AO erred in holding that the appellant had contravened the provisions of section 13(1)(c) by reason of payment of excess rent to Shri M. N. Navale and that no disallowance under section 40A(2)(b) was called for on account

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

house property of amount of Rs.31,920/- and of Rs.42,000/- hence is liable for penalty u/s 271(1)(c) of the Act. Therefore, I consider this to be a fit case for imposing penalty under Explanation 1 of section 271(1)(c) of the Act for concealing this income and furnished inaccurate particulars of income. This penalty may range

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

house property of amount of Rs.31,920/- and of Rs.42,000/- hence is liable for penalty u/s 271(1)(c) of the Act. Therefore, I consider this to be a fit case for imposing penalty under Explanation 1 of section 271(1)(c) of the Act for concealing this income and furnished inaccurate particulars of income. This penalty may range

SUNIL RAMNARAYAN MANTIR,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

ITA 92/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jun 2024AY 2017-18

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

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak
Section 23(1)Section 23(1)(a)Section 23(1)(c)

c) were attracted in the present case and hence, the addition made by the A.O. u/s 23(1)(a) may be deleted. 5. Without prejudice to the above grounds, if at all, it is held that the provisions of section 23(1)(a) are attracted to the instant case, then the assessee submits that the A.O. may please be directed

SUNIL RAMNARAYAN MANTRI,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

ITA 91/PUN/2024[2016-17]Status: DisposedITAT Pune28 Jun 2024AY 2016-17

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

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak
Section 23(1)Section 23(1)(a)Section 23(1)(c)

c) were attracted in the present case and hence, the addition made by the A.O. u/s 23(1)(a) may be deleted. 5. Without prejudice to the above grounds, if at all, it is held that the provisions of section 23(1)(a) are attracted to the instant case, then the assessee submits that the A.O. may please be directed

SATISH PANDURANG PAWAR,NASHIK vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, NASHIK

In the result, appeal of the assessee is dismissed

ITA 363/PUN/2023[2016-17]Status: DisposedITAT Pune07 Jul 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.363/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Satish Pandurang Pawar, The Income Tax Officer, 602, Royal Orchid, Near Indian Vs Ward-2(1), Nashik. Oil Petrol Pump, Katraj Bypass, Ambegaon, Pune – 411046. Pan: Abfpp 1207 Q Appellant / Assessee Respondent / Revenue Assessee By Shri Yogesh Gawali – Ar Revenue By Shri M.G.Jasnani, Irs – Dr Joint Commissioner Of Income Tax Date Of Hearing 03/05/2023 Date Of Pronouncement 07/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 27.02.2023 Emanating From The Penalty Order Dated 24.01.2022 Under Section 271(1)(C) Of The Income Tax Act, 1961 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit Is Not Justified In Raising Penalty U/S 271(1)(C) Of Rs.2,36,100/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That Satish Pandurang Pawar [A]

Section 143(1)Section 148Section 271(1)(c)Section 274

House Property. Subsequently, the AO issued notice under section 271(1)(c) dated 13.09.2021. The AO in the notice under section 271(1)(c) r.w.s 274 has specifically mentioned that assessee has concealed the particulars of income. Thus, vide notice under section 274 r.w.s. 271(1)(c), the AO has specifically invoked concealment limb of the penalty. Subsequently, after giving

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

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access