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82 results for “reassessment”+ Section 150(1)clear

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Key Topics

Addition to Income66Section 143(3)65Section 271(1)(c)62Section 14760Section 14850Section 12A40Section 13239Section 153A35Section 143(2)34Reopening of Assessment

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

ITA 929/PUN/2023[2013-14]Status: DisposedITAT Pune16 Feb 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect

Showing 1–20 of 82 · Page 1 of 5

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Deduction24
Search & Seizure22

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 734/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 725/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 732/PUN/2015[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

150 is provided in cl. (e) of s. 246(1). If an order of assessment or reassessment is not challenged, it becomes final and cannot be challenged in an appeal against an order of penalty. The challenge in such appeal is confined to the imposition of penalty. The scope and ambit of the appeal is restricted, to the order

VIVEKANAND TULSIRAM KHARADE (HUF),THANE vs. ASST. COMMISSIONER OF INCOME-TAX, CIR-1, SOLAPUR

In the result, the appeal of assessee is allowed

ITA 140/PUN/2021[1994-95]Status: DisposedITAT Pune25 Nov 2022AY 1994-95

Bench: Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani
Section 142(1)Section 147Section 148Section 149Section 150(1)

reassessment completed thereon is bad under law. 9. Further, for better understanding the provisions u/s. 150(1) of the Act is reproduced here-in-below : “Provision for cases where assessment is in pursuance of an order on appeal, etc. 150. (1) Notwithstanding anything contained in section

MERCEDES - BENZ INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1865/PUN/2013[1999-2000]Status: DisposedITAT Pune01 Aug 2019AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं./ Ita No. 1865/Pun/2013 यनधाारण वषा / Assessment Year : 1999-2000 Mercedes Benz India Private Limited. ( Formerly Known As Daimler Chrysler India Private Limited) E-3, Midc Chakan, Phase-Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal : Khed, Pune-410 501. Pan : Aabcm 1789L .......अऩीऱाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Percy Pardiwala &For Respondent: Shri S. B. Prasad
Section 35A

150 ITR 1 for the proposition on liberal interpretation. He further submitted the heading of section 35AB of the Act states “Expenditure and know-how” and there is no such requirement in the section that what can be deducted has to be necessarily “expenditure”. The term “consideration” used in section 35AB of the Act is understood to have a wider

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

Appeal is allowed

ITA 203/PUN/2021[2010-11]Status: DisposedITAT Pune23 Aug 2022AY 2010-11

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

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 147Section 148Section 148(2)Section 263

reassess such income "and also" any other income chargeable to tax which comes to his notice subsequently during the proceedings as having escaped assessment. The words "and also" are used in a cumulative and conjunctive sense. To read these words as being in the alternative would be to rewrite the language used by Parliament. Our view has been supported

DAIMLER CHRYSLER INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the cross objection of the assessee is dismissed

ITA 1381/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 15ASection 35A

150 ITR 1 for the proposition on liberal interpretation. He further submitted the heading of section 35AB of the Act states “Expenditure and know-how” and there is no such requirement in the section that what can be deducted has to be necessarily “expenditure”. The term “consideration” used in section 35AB of the Act is understood to have a wider

DEPUTY COMMISSIONER OF INCOME-TAX vs. DAIMLER CHRYSLER INDIA PVT. LTD.,, PUNE

In the result, the cross objection of the assessee is dismissed

ITA 1325/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 15ASection 35A

150 ITR 1 for the proposition on liberal interpretation. He further submitted the heading of section 35AB of the Act states “Expenditure and know-how” and there is no such requirement in the section that what can be deducted has to be necessarily “expenditure”. The term “consideration” used in section 35AB of the Act is understood to have a wider