VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1, PUNE

In the result, the assessee's appeal is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

143(3) r.w.s. 254 of the IT Act was passed and as per the direction of the Tribunal the addition on bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20,31,158/- earlier determined by the Assessing Officer. Consequently, fresh penalty proceedings u/s 271(1)(c) were initiated. 7. In response to notice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

143(3) r.w.s. 254 of the IT Act was passed and as per the direction of the Tribunal the addition on bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20,31,158/- earlier determined by the Assessing Officer. Consequently, fresh penalty proceedings u/s 271(1)(c) were initiated. 7. In response to notice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

143(3) r.w.s. 254 of the IT Act was passed and as per the direction of the Tribunal the addition on bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20,31,158/- earlier determined by the Assessing Officer. Consequently, fresh penalty proceedings u/s 271(1)(c) were initiated. 7. In response to notice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

143(3) r.w.s. 254 of the IT Act was passed and as per the direction of the Tribunal the addition on bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20,31,158/- earlier determined by the Assessing Officer. Consequently, fresh penalty proceedings u/s 271(1)(c) were initiated. 7. In response to notice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

143(3) r.w.s. 254 of the IT Act was passed and as per the direction of the Tribunal the addition on bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20,31,158/- earlier determined by the Assessing Officer. Consequently, fresh penalty proceedings u/s 271(1)(c) were initiated. 7. In response to notice

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

143(3) r.w.s. 254 of the IT Act and penalty u/s 271(1)(c) of the IT Act was initiated. Against the above quantum assessment order, the assessee cooperative society preferred an appeal before Ld. CIT(A)/NFAC which was dismissed by Ld. CIT(A)/NFAC on 29.12.2023. However, till date no second appeal against the order dated 29.12.2023 passed

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

143(3) r.w.s. 254 of the IT Act and penalty u/s 271(1)(c) of the IT Act was initiated. Against the above quantum assessment order, the assessee cooperative society preferred an appeal before Ld. CIT(A)/NFAC which was dismissed by Ld. CIT(A)/NFAC on 29.12.2023. However, till date no second appeal against the order dated 29.12.2023 passed

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,SHIROL vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

143(3) r.w.s. 254 of the IT Act and penalty u/s 271(1)(c) of the IT Act was initiated. Against the above quantum assessment order, the assessee cooperative society preferred an appeal before Ld. CIT(A)/NFAC which was dismissed by Ld. CIT(A)/NFAC on 29.12.2023. However, till date no second appeal against the order dated 29.12.2023 passed

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

143(3) r.w.s. 254 of the IT Act and penalty u/s 271(1)(c) of the IT Act was initiated. Against the above quantum assessment order, the assessee cooperative society preferred an appeal before Ld. CIT(A)/NFAC which was dismissed by Ld. CIT(A)/NFAC on 29.12.2023. However, till date no second appeal against the order dated 29.12.2023 passed

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

143(3) r.w.s. 254 of the IT Act and penalty u/s 271(1)(c) of the IT Act was initiated. Against the above quantum assessment order, the assessee cooperative society preferred an appeal before Ld. CIT(A)/NFAC which was dismissed by Ld. CIT(A)/NFAC on 29.12.2023. However, till date no second appeal against the order dated 29.12.2023 passed

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal against the order referred to in clause (a) has been filed. 8 ITA No.1260/PUN/2025, AY 2020-21 (2) An application referred to in sub-section (1) shall be made within one month from

RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

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

sections": [ "143(1)", "133A", "271(1)(c)", "139(1)", "139(4)", "45(2)", "131", "143(3)" ], "issues": "Whether penalty u/s

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

271(1)(c) of the Act was attracted and the Ld. Assessing Officer therefore had wrongly and unjustifiably levied penalty under the said section of Rs.12,24,938/-. 10. The appellant further humbly submits that in the case of the appellant, in the assessment order passed u/s 143