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99 results for “reassessment”+ Depreciationclear

Sorted by relevance

Mumbai953 Delhi695 Chennai460 Bangalore315 Jaipur180 Kolkata178 Ahmedabad160 Hyderabad104 Pune99 Indore78 Raipur69 Amritsar55 Visakhapatnam51 Cuttack49 Cochin49 Chandigarh48 Surat40 Karnataka38 Lucknow31 Rajkot22 Guwahati18 Jodhpur15 SC14 Nagpur13 Ranchi10 Dehradun9 Panaji8 Telangana7 Patna5 Agra4 Jabalpur4 Punjab & Haryana4 Kerala3 Allahabad3 Calcutta2 Varanasi2 Orissa1

Key Topics

Section 143(3)103 Section 147102 Section 14898 Addition to Income68 Reassessment47 Depreciation46 Section 12A45 Section 1140 Section 26333 Reopening of Assessment

A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

ITA 221/NAG/2017[2009-20010]Status: Trans-OutITAT Pune26 Sept 2024

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(1)Section 147Section 148

reassessment, depreciation was disallowed to assessee without supplying assessee reasons recorded to issue re-opening notice, order of re-assessment

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

Showing 1–20 of 99 · Page 1 of 5

32

Section 143(2)30

ITA 2274/PUN/2025[2011 - 12]Status: DisposedITAT Pune20 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

For Appellant: Shri Sanket JoshiFor Respondent: Smt. Sailee Dhole

Section 143(3)Section 147Section 148Section 40Section 68

reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

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

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT

Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss 18 February, 2025 WP3057_2019.DOC or the depreciation

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the\nloss or the depreciation allowance or any other allowance or deduction for\nthe Assessment

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

MAHESH GOKULDAS FULWANI,AURANGABAD vs. ITO WARD 1(1) AURANGABAD, AURANGABAD

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

ITA 873/PUN/2025[2017-2018]Status: DisposedITAT Pune30 Jul 2025AY 2017-2018

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mahesh Gokuldas Fulwani Ito, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 Pan: Aajpf4456C (Appellant) (Respondent) Assessee By : Shri Girish Ladda Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 30-07-2025 O R D E R

For Appellant: Shri Girish LaddaFor Respondent: Shri Ramnath P Murkunde

Section 148Section 148ASection 151

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

M/S KARIA BUILDERS ,PUNE vs. ITO WARD 14(3), PUNE

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

ITA 2401/PUN/2024[2017-18]Status: DisposedITAT Pune23 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 M/S. Karia Builders Ito, Ward 14(3), Pune 402, Konark Indrayu, Kondhwa, Vs. Pune – 411048 Pan: Aadfk5220B (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi Department By : Shri Ramnath P Murkunde Date Of Hearing : 17-07-2025 Date Of Pronouncement : 23-07-2025 O R D E R

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde

Section 147Section 148Section 269SSection 271DSection 274Section 275(1)Section 296S

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

ITA 1952/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT

Section 143Section 143(3)Section 144C(1)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

DEPUTY COMMISSIONER OF INCOME-TAX vs. FRESENIUS KABI INDIA PVT. LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2096/PUN/2016[2006-07]Status: DisposedITAT Pune21 Jan 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2096/Pun/2016 िनधा"रण वष" / Assessment Year : 2006-07 Dcit, Circle- 1(2), .......अपीलाथ" / Appellant Pune. बनाम / V/S. Fresenius Kabi India Pvt. Ltd., Heritage House, 6 – E, Ramabai Ambedkar Road, Pune. ……""यथ" / Respondent Pan : Aaacf2614E Revenue By : Smt. Amrita Mishra, Cit Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 01.01.2019 घोषणा क" तारीख / Date Of Pronouncement : 21.01.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Revenue Against The Order Of Cit(A)-1, Pune Dated 02.06.2016 For The Assessment Year 2006-07. 2. The Grounds Raised By The Revenue Are As Under :- “1. The Order Of The Ld. Commissioner Of Income-Tax (Appeals) Is Contrary To Law & To The Facts & Circumstances Of The Case. 2. The Ld. Commissioner Of Income-Tax (Appeals) Grossly Erred In Allowing Set Off Of Unabsorbed Depreciation To The Tune Of Rs.30 Crs. 3. The Ld. Commissioner Of Income-Tax (Appeals) Grossly Erred In Allowing The Ground In Favour Of Assessee Ignoring The Provisions Of Section 72A Of The Act. 4. For These & Such Other Grounds As May Be Urged At The Time Of Hearing, The Order Of The Ld. Commissioner Of Income-Tax (Appeals) May Be Vacated & That Of The Assessing Officer Be Restored.

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Amrita Mishra, CIT

Section 143(3)Section 148Section 72A

reassessment proceedings, the assessee submitted the entry of adjustment of Rs.30 crores towards claim of 3 business losses/unabsorbed depreciation is in accordance

AYOKI FABRICON PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 1608/PUN/2015[2008-09]Status: DisposedITAT Pune20 Nov 2018AY 2008-09

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

Section 32(1)(iia)Section 80H

depreciation. Such a claim was allowed by the AO in the original assessment. In the notice for reassessment, the AO has not referred

AYOKI FABRICON PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 1723/PUN/2014[2010-11]Status: DisposedITAT Pune20 Nov 2018AY 2010-11

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

Section 32(1)(iia)Section 80H

depreciation. Such a claim was allowed by the AO in the original assessment. In the notice for reassessment, the AO has not referred

AYOKI FABRICON PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 11/PUN/2015[2011-12]Status: DisposedITAT Pune20 Nov 2018AY 2011-12

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

Section 32(1)(iia)Section 80H

depreciation. Such a claim was allowed by the AO in the original assessment. In the notice for reassessment, the AO has not referred

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

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

ITA 467/PUN/2022[2011-12]Status: DisposedITAT Pune18 Sept 2024AY 2011-12

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

ITA 468/PUN/2022[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

ITA 469/PUN/2022[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 139Section 143(3)Section 14ASection 153A

reassessment proceedings as his appeal or revision in disguise and seek relief in respect of depreciation earlier not claimed in original

ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE,, SATARA vs. PRATAPGAD SAHAKARI SAKHAR KARKHANA LTD,, SATARA

In the result, the appeal of Revenue is dismissed

ITA 1438/PUN/2019[2005-06]Status: DisposedITAT Pune23 Jan 2020AY 2005-06

Bench: Shri Anil Chaturvedi

For Appellant: NoneFor Respondent: Shri Bharat Deoraj Shegaonkar

Section 143(3)Section 148Section 263

reassessment proceedings wherein the appellant was assessed u/s 143(3) rws 147 of the Act disallowing the appellant's claim for depreciation

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1313/PUN/2016[2006-07]Status: DisposedITAT Pune31 May 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

reassessment order are not disposed off by the Assessing Officer. III. The Appellant prays that the reopening of assessment under section 147 of the Act is bad in law and be quashed. Ground 2: without prejudice to Ground 1- Not following Rule of Consistency IV. erred in disallowing depreciation

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1314/PUN/2016[2009-10]Status: DisposedITAT Pune31 May 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

reassessment order are not disposed off by the Assessing Officer. III. The Appellant prays that the reopening of assessment under section 147 of the Act is bad in law and be quashed. Ground 2: without prejudice to Ground 1- Not following Rule of Consistency IV. erred in disallowing depreciation