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

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(2

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(2

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(2

RAJENDRA CHANDRAKANT CHINCHNIKAR,PUNE vs. CIT(A)-11, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20 Rajendra Chandrakant Chinchnikar Acit, Central Circle, 2165, B Ward, Koshti Galli, Vs. Kolhapur Mangalwar Peth, Pune – 416012 Pan: Acppc3559D (Appellant) (Respondent) Assessee By : Shri Tanzil Padvekar Department By : Shri Milind Debaje, Jcit Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

2)(a) to section 270A, a person shall be considered to have under-reported his income, if the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143. As per the provisions of sub-section (9)(e), the case of misreporting of income referred to in sub-section

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

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,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

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

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

Penalty u/s\n271(1)(c) of Income-tax Act, 1961 initiated separately for concealment of\nincome.\"\n5.\nThe assessee filed an appeal before CIT(A) on 11.02.2020. In the meantime,\nthe Ld. PCIT examined the records and noted that the order passed by the\nAssessing Officer is erroneous and prejudicial to the interest of Revenue. He noted\nthat during

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

Penalty u/s\n271(1)(c) of Income-tax Act, 1961 initiated separately for concealment of\nincome.\"\n5.\nThe assessee filed an appeal before CIT(A) on 11.02.2020. In the meantime,\nthe Ld. PCIT examined the records and noted that the order passed by the\nAssessing Officer is erroneous and prejudicial to the interest of Revenue. He noted\nthat during

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

In the result, the appeal of the Revenue is dismissed

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

2. As per the assessment order u/s. 143(3) of the Income Tax Act, was passed in the case of the assessee on 27.12.2016, assessing total income of Rs.1,78,89,87,089/- as against return of income of Rs.66,28,12,940/-. Penalty proceeding u/s 271(1)(c) was initiated simultaneously on addition/disallowances amounting to Rs.1