SHRI SHANTINATH BHAGWAN JAIN SHWETAMBAR MURTIPUJAK SANGH,PUNE vs. CIT, EXEMPTION,, PUNE

Appeal is allowed

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, the Assessing Officer may assess or reassess

SHANKAR NAGAPPA JADAGOUDA,KOLHAPUR vs. NFAC, DELHI

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, the Assessing Officer may assess or reassess

M/S. RAJLAXMI PETROCHEM PVT.LTD,,LATUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, , NASHIK

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, the Assessing Officer may assess or reassess

M/S. RAJLAXMI PETROCHEM PVT.LTD,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, the Assessing Officer may assess or reassess

M/S. RAJLAXMI PETROCHEM PVT.LTD,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, the Assessing Officer may assess or reassess

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE

In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04

Assessing Officer has no power to review, he has the power to reassess. But reassessment has to be based on fulfillment of certain pre-conditions and if the concept of „change of opinion‟ is removed, as contended on behalf of the Department, then, in the garb of reopening

DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

Assessing Officer has no power to review, he has the power to reassess. But reassessment has to be based on fulfillment of certain pre-conditions and if the concept of „change of opinion‟ is removed, as contended on behalf of the Department, then, in the garb of reopening

DEPUTY DIRECTOR OF INCOME-TAX vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

Assessing Officer has no power to review, he has the power to reassess. But reassessment has to be based on fulfillment of certain pre-conditions and if the concept of „change of opinion‟ is removed, as contended on behalf of the Department, then, in the garb of reopening

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

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

assessment can be reopened under section 147. 27. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del), he submitted that the Hon’ble High Court in the said decision has held that post search reassessment

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

reopening of assessment on the\nground that the assessment could have been only made u/s 153C and not u/s 147 of\nthe Act, the Hon'ble Bombay High Court accepted the contention of the petitioner\nand quashed the re-assessment proceedings by observing as under:\n“12. We have heard learned counsel for the parties and with their assistance

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

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

reopening of assessment, though repeatedly asked by 9 assessee, were furnished only after completion of assessment, reassessment order could not be upheld

MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

In the result, both the appeals of the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

reopening of the assessment. However, the Assessing Officer passed the assessment order under Section 143(3) of the Act r.w.s. 147 of the Act after making additions on various other issues. The question which arises in the present appeal by way of ground of appeal No.1 is whether the reassessment

MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

In the result, both the appeals of the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

reopening of the assessment. However, the Assessing Officer passed the assessment order under Section 143(3) of the Act r.w.s. 147 of the Act after making additions on various other issues. The question which arises in the present appeal by way of ground of appeal No.1 is whether the reassessment

NAVJYOTI FARMING PRIVATE LIMITED,BELAPUR vs. ITO, WARD -3 , PANVEL

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

reopening of assessment was not assessed or reassessed, it 6 would not be open to Assessing Officer to independently assess

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

reopen.\nWe must also keep in mind the conceptual difference between power to\nreview and power to re-assess. The Assessing Officer has no power to\nreview, he has the power to reassess

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

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

reopening the assessment and the time limit for completion of regular assessment have been done away with. Thus, assumption of jurisdiction by the Assessing Officer under section 153A has been made simple and easy. A perusal of section 153A shows that it starts with a non obstante clause relating to the normal assessment procedure which is covered by sections

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

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

reopening of Assessment. 5.6 A recent authoritative opinion on the validity of reassessment proceedings is Full Bench decision of the Delhi

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

assessment, reassessment was not justified. 14. Referring to the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. G and G Pharma India Ltd., [2016] 384 ITR 147 (Del.), he submitted that the Hon’ble High Court in the said decision has held that prior to the reopening