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7 results for “reassessment”+ Section 144Aclear

Sorted by relevance

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Key Topics

Section 133A9Section 2639Section 80I8Section 116Exemption5Section 801B(10)4Section 54F4Section 142A(1)3Section 271(1)(C)3Charitable Trust

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

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section

3
Penalty3
Reassessment3

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde
Section 147Section 148Section 263Section 54F

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made

INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE vs. MS S S LANDMARKS, PUNE

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

ITA 972/PUN/2023[2016-17]Status: DisposedITAT Pune19 Dec 2024AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.977 & 972/Pun/2023 "नधा"रण वष" / Assessment Years : 2014-15 & 2016-17 Income Tax Officer, Vs. M/S. S. S. Landmarks, Pune Unit U, Shakti Chamber, S.No.77-1/1A/1/3, Sangamwadi, Pune 411 003 Maharashtra Pan : Aadas1463K Appellant Respondent

For Appellant: Shri V.L. JainFor Respondent: Shri Arvind Desai
Section 143(2)Section 143(3)Section 250Section 801B(10)Section 80I

section 801B(10) (a)(iii) of the Income Tax Act, 1961? 3. Whether on the basis of facts and circumstances of the case and in law, Ld CIT(A) did not err in concluding that the facts of the assessee's case are identical with those in the case of Hindustan Samuh Awas Ltd. Vs CIT, [284 CTR 43 (Bombay

INCOME TAX OFFICER, PUNE vs. MS S S LANDMARKS, PUNE

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

ITA 977/PUN/2023[2014-15]Status: DisposedITAT Pune19 Dec 2024AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.977 & 972/Pun/2023 "नधा"रण वष" / Assessment Years : 2014-15 & 2016-17 Income Tax Officer, Vs. M/S. S. S. Landmarks, Pune Unit U, Shakti Chamber, S.No.77-1/1A/1/3, Sangamwadi, Pune 411 003 Maharashtra Pan : Aadas1463K Appellant Respondent

For Appellant: Shri V.L. JainFor Respondent: Shri Arvind Desai
Section 143(2)Section 143(3)Section 250Section 801B(10)Section 80I

section 801B(10) (a)(iii) of the Income Tax Act, 1961? 3. Whether on the basis of facts and circumstances of the case and in law, Ld CIT(A) did not err in concluding that the facts of the assessee's case are identical with those in the case of Hindustan Samuh Awas Ltd. Vs CIT, [284 CTR 43 (Bombay