ATHARV VIJAY YEWALE SOCIAL FOUNDATION,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

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

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

reassessed by allowing deductions for expenses incurred during the relevant year. Necessary directions may kindly be issued to the AO to assess

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

reassessment proceedings under section 148, no deduction can be allowed in respect of the income which has escaped assessment. In reassessment

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE vs. PAN INTERNATIONAL, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.175/Pun/2020 & Co No. 23/Pun/2022 धििाारण वर्ा / Assessment Year : 2008-2009 Dy. Commissioner Of Income Tax, Circle-7, Pune . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Pan International, 347, Afl House, Off Dhole Patil Rd, Behind Hotel Meru, Pune – 411 001 . . . . . . . प्रत्यर्थी / Respondent Pan: Aabfp4234F & Cross Objector द्वारा / Appearances Assessee By : Shri Sharad Vaze Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 09/12/2022 घोषणा की तारीख / Date Of Pronouncement : 09/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Revenue Challenges The Order Of Commissioner Of Income Tax (Appeals)-8, Pune [For Short “Cit(A)”] Dt. 06/11/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Quashing The Order Of Assessment Dt. 10/03/2014 Passed U/S 143(3) R.W.S. 147 By The Dy. Commissioner Of Income Tax, Circle 1(2), Pune[For Short “Ao”] For The Assessment Year [For Short “Ay”] 2008-09 On Technical-Cum-Legal Ground.

deduction of taxes therefrom and reassessed the taxable income u/s 143(3) r.w.s. 147 of the Act at ₹2,73,20,830/-. 3.3 Aggrieved

SUDHAKAR BAJIRAO SHISODE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2780/Pun/2025 Assessment Year : 2018-19

reassessment proceedings. However, ld. Assessing Officer concluded the proceedings disallowing the claim of deduction u/s.80C of the Act at ₹1,50,000 and also

SAFEPACK INDUSTRIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal

deduction u/s. 80IB of the Act. During the course of reassessment proceedings u/s 147 of the Act, the assessee unsuccessfully

M/S. BORSE BROTHERS INFRASTRUCTURES PRIVATE LIMITED,,DHULE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, all three appeals of the assessees are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am

reassessment constitutes change of opinion on the issue relating to deduction u/s. 80IA of the Act. 6. The Ld. DR for the Revenue

M/S. BORSE BROTHERS INFRASTRUCTURES PRIVATE LIMITED,,DHULE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, all three appeals of the assessees are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am

reassessment constitutes change of opinion on the issue relating to deduction u/s. 80IA of the Act. 6. The Ld. DR for the Revenue

M/S. BORSE BROTHERS INFRASTRUCTURES PRIVATE LIMITED,,DHULE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, all three appeals of the assessees are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am

reassessment constitutes change of opinion on the issue relating to deduction u/s. 80IA of the Act. 6. The Ld. DR for the Revenue

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

reassessment proceedings the assessee has claimed that he is eligible for deduction u/s 54B of the Act as he has utilized

THE COSMOS CO-OPERATIVE BANK LTD.,,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX - 4,,

In the result, the appeal of assessee is partly allowed in the terms aforesaid

Bench: Shri R.S. Syal & Shri Vikas Awasthy

reassessment proceedings has considered the issue of assessee‟s claim of deduction u/s. 80P and after examining assessee‟s claim

SKYLINE DEVELOPERS,PUNE vs. THE INCOME TAX OFFICER, WARD4(50, PUNE

In the result, the appeal of the assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.709/Pun/2023 Assessment Year : 2006-07

reassessment proceedings, assessee filed the details exhibiting that a valid claim of deduction u/s.80IB(10) of the Act has been

CLARION TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

deduction u/s. 10B of the Act without there being approval/ratification of Development Commissioner and Board by holding that the claimed amount was escaped assessment and issued notice u/s. 148 of the Act to that effect. In reassessment

DEPUTY COMMISSIONER OF INCOME-TAX vs. CLARION TECHNOLOGIES PVT. LTD.,, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

deduction u/s. 10B of the Act without there being approval/ratification of Development Commissioner and Board by holding that the claimed amount was escaped assessment and issued notice u/s. 148 of the Act to that effect. In reassessment

GAURI SAGAR SHIVALE,PUNE vs. ITO WARD 8(3), PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.101/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Gauri Sagar Shivale, Income Tax Officer, S. No. 32/4, Nimbalkar Nagar, Ward – 8(3), Pune Brt Road, Near Rajiv Gandhi Vs. College, Tathawade, Mulshi, Pune-411033 Pan : Bjipp4685G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Nikhil S. Pathak Department By : Shri Ramnath P. Murkunde Date Of Hearing : 15-05-2025 Date Of 21-07-2025 Pronouncement :

deduction u/s 80TTA of Rs.10,000/-. 2.1 During the course of the reassessment proceedings, the Ld. AO made enquiry about