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18 results for “reassessment”+ Section 10Bclear

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Mumbai105 Delhi76 Chennai63 Bangalore49 Hyderabad44 Kolkata38 Jaipur26 Cochin21 Pune18 Lucknow12 Ahmedabad12 Indore8 Karnataka5 Cuttack4 Visakhapatnam3 Rajkot3 Surat3 Varanasi2 Calcutta2 Jodhpur2 Chandigarh2 Raipur1 Telangana1

Key Topics

Section 12A37 Section 1130 Section 10B29 Section 143(3)26 Section 10(20)24 Section 10A24 Section 80I19 Section 26313 Addition to Income9 Deduction

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

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

ITA 709/PUN/2023[2006-07]Status: DisposedITAT Pune20 Jan 2026AY 2006-07

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde

Section 143Section 143(3)Section 147Section 148Section 250Section 80I

section 10B, said claim being wrong, would form 'reasons to believe' so as to initiate reassessment (This case is Affirmed

8

DEPUTY COMMISSIONER OF INCOME-TAX vs. AVESTA COMPUTERS PVT. LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 2071/PUN/2016[2009-10]Status: DisposedITAT Pune17 Dec 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2070 & 2071/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 & 2009-10 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Avesta Computers Pvt. Ltd., Kapil Complex, Baner Road, Baner, …. प्रत्यथी / Respondent Pune – 411045 Pan: Aabca4736F

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze

Section 10ASection 10A(5)Section 10BSection 250Section 80A

10B. 3. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in allowing alternate claim of the assessee for deduction u/s 10A of the Act ignoring the provisions of section 80A (5) of the IT Act, 1961 which mandate that no deduction u/s 10A would be allowable unless

DEPUTY COMMISSIONER OF INCOME-TAX vs. AVESTA COMPUTERS PVT. LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 2070/PUN/2016[2007-08]Status: DisposedITAT Pune17 Dec 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2070 & 2071/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 & 2009-10 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Avesta Computers Pvt. Ltd., Kapil Complex, Baner Road, Baner, …. प्रत्यथी / Respondent Pune – 411045 Pan: Aabca4736F

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze

Section 10ASection 10A(5)Section 10BSection 250Section 80A

10B. 3. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in allowing alternate claim of the assessee for deduction u/s 10A of the Act ignoring the provisions of section 80A (5) of the IT Act, 1961 which mandate that no deduction u/s 10A would be allowable unless

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

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

ANSH SYSTEMS PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, appeal of the assessee is allowed

ITA 2492/PUN/2016[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Prateek Jha &For Respondent: Shri Ajay Modi, JCIT

Section 10ASection 10BSection 14Section 143(3)Section 148Section 271(1)(c)

section 10B of the Act at Rs.47,32,885/- is hereby disallowed and added to the total income of the assessee. The undersigned is satisfied that the assessee has furnished inaccurate particulars of income and hence penalty proceedings u/s.271(1)(c) are separately initiated.” 4. During the First Appellate Proceedings, the assessee challenged the validity of reopening of the assessment

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

In the result, the appeal of assessee is allowed

ITA 331/PUN/2016[2009-10]Status: DisposedITAT Pune13 Jan 2022AY 2009-10

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

For Appellant: Shri V.K. ShridharFor Respondent: Shri Deepak Garg

Section 10ASection 10BSection 143(2)Section 143(3)Section 147Section 148

reassessment notice. In the present case, we note that the AO passed order on 30-03-2015 incorporating directions dated 31-03-2015 u/s. 144A of the Act of CIT. 7 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 11. The ld. DR, Shri Deepak Garg submits that the AO given adequate reasons for reopening the assessment on the basis

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

In the result, the appeal of assessee is allowed

ITA 421/PUN/2016[2009-10]Status: DisposedITAT Pune13 Jan 2022AY 2009-10

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

For Appellant: Shri V.K. ShridharFor Respondent: Shri Deepak Garg

Section 10ASection 10BSection 143(2)Section 143(3)Section 147Section 148

reassessment notice. In the present case, we note that the AO passed order on 30-03-2015 incorporating directions dated 31-03-2015 u/s. 144A of the Act of CIT. 7 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 11. The ld. DR, Shri Deepak Garg submits that the AO given adequate reasons for reopening the assessment on the basis

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2653/PUN/2016[2010-11]Status: DisposedITAT Pune31 Dec 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat

Section 10ASection 143(3)Section 147Section 80I

reassessment proceedings u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). In ITA No.2653/PUN/2016, the Revenue has assailed the order of Commissioner of Income-tax (Appeals)-6, dated 31-08-2016 for the assessment year 2010-11. M/s. Kala Genset Pvt. Ltd., ITA No.2654/PUN/2016 for A.Y. 2006-07 : 2. The brief facts of the case

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2654/PUN/2016[2006-07]Status: DisposedITAT Pune31 Dec 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat

Section 10ASection 143(3)Section 147Section 80I

reassessment proceedings u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). In ITA No.2653/PUN/2016, the Revenue has assailed the order of Commissioner of Income-tax (Appeals)-6, dated 31-08-2016 for the assessment year 2010-11. M/s. Kala Genset Pvt. Ltd., ITA No.2654/PUN/2016 for A.Y. 2006-07 : 2. The brief facts of the case

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde

Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

section 12A(2) of the Act, which specifically debarred resort to the same in vi e w of registration having been granted from the immediately succeeding assessment year. The reassessment framed is therefore set aside. As a consequence the addition made is deleted.” 13. Similar view has also been taken by this Tribunal in the case of Indian Medical Association

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. NORD DRIVE SYSTEMS PVT. LTD.,, PUNE

In the result, the appeal as well as cross objection are

ITA 825/PUN/2016[2011-12]Status: DisposedITAT Pune28 Nov 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.825/Pun/2016 िनधा"रण वष" / Assessment Year : 2011-12 Acit, Circle-2, Vs. Nord Drive Systems Pvt. Ltd., Pune 282/2, 283/2, Plot No.15, Village Mann, Mulshi, Pune – 411 057 Pan : Aaccn0708R Appellant Respondent C.O. No.12/Pun/2018 (Arising Out Of Ita No.825/Pun/2016) िनधा"रण वष" / Assessment Year : 2011-12 Nord Drive Systems Pvt. Ltd., Vs. Acit, Circle-2, 282/2, 283/2, Plot No.15, Pune Village Mann, Taluka Mulshi, Adj. Hinjewadi Midc, Phase-Ii, Pune – 411 057 Pan : Aaccn0708R Cross Objector Appellant In The Appeal Assessee By Shri Sharad Shah & Shri Rohit Tapadia Revenue By Shri T. Vijaya Bhaskar Reddy Date Of Hearing 27-11-2019 Date Of Pronouncement 28-11-2019 आदेश / Order

10B(1)(e) is to adopt operating profit rather than Cash profit, as has been held by the DRP. 6. However, the fact of the matter is that notwithstanding the correct legal position as discussed supra, the direction of the DRP to adopt Cash profit margin as numerator in the TNMM is not its own independent conclusion but the acceptance

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. INA BEARINGS INDIA PRIVATE LIMITED,, PUNE

In the result, the appeal of the assessee is dismissed and that

ITA 281/PUN/2017[2009-10]Status: DisposedITAT Pune07 Jun 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.148/Pun/2017 िनधा"रण वष" / Assessment Year : 2009-10

10B(1)(e) embraces cumulative effect of all the items of income and expenses which are of operating nature. Ordinarily, there can be no question of considering each item of such operating expenses or income in isolation de hors the other expenses/income to claim adjustment on the ground of such expenditure or income of the assessee being on the higher

INA BEARINGS INDIA PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of the assessee is dismissed and that

ITA 148/PUN/2017[2009-10]Status: DisposedITAT Pune07 Jun 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.148/Pun/2017 िनधा"रण वष" / Assessment Year : 2009-10

10B(1)(e) embraces cumulative effect of all the items of income and expenses which are of operating nature. Ordinarily, there can be no question of considering each item of such operating expenses or income in isolation de hors the other expenses/income to claim adjustment on the ground of such expenditure or income of the assessee being on the higher