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

147, Section 148, Section 149, Section 151 and Section 153, to provide that, in a situation which may fall under Section 153C insofar as assessment of income of any other person is concerned, the Assessing Officer shall proceed against such other person and issue notice and assess or reassess

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

147, Section 148, Section 149, Section\n151 and Section 153, to provide that, in a situation which may fall under Section\n153C insofar as assessment of income of any other person is concerned, the\nAssessing Officer shall proceed against such other person and issue notice and\nassess 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

section 147. It is prayed that the reassessment proceedings initiated are invalid and void and hence be quashed. 3. The learned

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

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 the section. The first proviso to section 147

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

Appeal is allowed

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

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

M/S. SHI vs. HAKTI SHETKARI SAHAKARI SAKHAR KARKHANA LIMITED,,OSMANABADVS.DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, NANDED

Appeal is allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2011-12 M/S. Shivshakti Shetkari Vs. Dcit, Sahakari Sakhar Karkhana Circle-3, Limited, Nanded Washi Dist., Osmanabad. Pan : Aacts1082Q Appellant Respondent

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

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

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

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

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

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

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

SHANKAR NAGAPPA JADAGOUDA,KOLHAPUR vs. NFAC, DELHI

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara

reassess the income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. 10. Now the submission of the learned counsel appearing on behalf of the assessee in the present case is that the words "and also" in section 147

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

147; it makes no distinction between an order passed under section 143(3) and the intimation issued under section 143(1). Therefore it is not permissible to adopt different standards while interpreting the words “reason to believe” vis- à-vis Section 143(1) and Section 143(3). We are unable to appreciate what permits the Revenue to assume that somehow

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

147; it makes no distinction between an order passed under section 143(3) and the intimation issued under section 143(1). Therefore it is not permissible to adopt different standards while interpreting the words “reason to believe” vis- à-vis Section 143(1) and Section 143(3). We are unable to appreciate what permits the Revenue to assume that somehow

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.

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.

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

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

147\nsays that if the Assessing Officer has reason to believe that any income chargeable\nto tax has escaped assessment for any assessment year, he may, subject to the\nprovisions of sections 148 to 153, assess or reassess

MANOJ MADANLAL CHHAJED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE

147\nsays that if the Assessing Officer has reason to believe that any income chargeable\nto tax has escaped assessment for any assessment year, he may, subject to the\nprovisions of sections 148 to 153, assess or reassess

INCOME-TAX OFFICER vs. SHRI VASANTRAO LAXMAN KHANDGE,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1971/Pun/2014 यििाारण वषा / Assessment Year : 2006-07

reassess total income of such other person of such assessment year in the manner provided in section 153A.‖ 29. Section 153C of the Act very clearly lays down that notwithstanding anything contained in sections 139, 147

V.L. KHANDGE,,PUNE vs. INCOME-TAX OFFICER,,

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1971/Pun/2014 यििाारण वषा / Assessment Year : 2006-07

reassess total income of such other person of such assessment year in the manner provided in section 153A.‖ 29. Section 153C of the Act very clearly lays down that notwithstanding anything contained in sections 139, 147

D.L. KHANDGE,,PUNE vs. INCOME-TAX OFFICER,,

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1971/Pun/2014 यििाारण वषा / Assessment Year : 2006-07

reassess total income of such other person of such assessment year in the manner provided in section 153A.‖ 29. Section 153C of the Act very clearly lays down that notwithstanding anything contained in sections 139, 147