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33 results for “reassessment”+ Section 153Bclear

Sorted by relevance

Delhi402 Mumbai221 Hyderabad87 Chennai80 Bangalore69 Jaipur63 Guwahati38 Amritsar38 Chandigarh36 Patna35 Pune33 Ahmedabad27 Allahabad20 Raipur19 Kolkata16 Agra16 Dehradun14 Lucknow13 Cochin12 Visakhapatnam10 Cuttack8 Nagpur8 Rajkot7 Surat3 Ranchi2 Panaji1 Indore1

Key Topics

Section 13235 Section 153A30 Section 153C24 Section 143(2)18 Section 14817 Search & Seizure15 Section 14714 Section 142(1)14 Addition to Income14 Section 143(1)

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

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

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

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT

Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

Showing 1–20 of 33 · Page 1 of 2

13

Survey u/s 133A12

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

ITA 977/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 263

153B and section\n153C, all other provisions of this Act shall apply to the assessment made\nunder this section;\n(ii) in an assessment or reassessment

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

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

reassessment of an income of an assessee. [para 62]. 14 ITA.No.987/PUN./2025 (M/s. Shree Sai Properties) (ii) We are, respectfully, unable to concur with the decision of the Karnataka High Court in VSL Mining Company Pvt. Ltd. (supra). In the said case, the Court concluded that "once material pursuant to a search is relied on, the AO is required

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &

Section 131Section 132Section 142(1)Section 143(1)Section 153C

153B(1) of the Act read with third proviso to said Section, in case of the search executed during the financial year commencing on or after 01.04.2019, the period of limitation for assessment or reassessment

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &

Section 131Section 132Section 142(1)Section 143(1)Section 153C

153B(1) of the Act read with third proviso to said Section, in case of the search executed during the financial year commencing on or after 01.04.2019, the period of limitation for assessment or reassessment

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &

Section 131Section 132Section 142(1)Section 143(1)Section 153C

153B(1) of the Act read with third proviso to said Section, in case of the search executed during the financial year commencing on or after 01.04.2019, the period of limitation for assessment or reassessment

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &

Section 131Section 132Section 142(1)Section 143(1)Section 153C

153B(1) of the Act read with third proviso to said Section, in case of the search executed during the financial year commencing on or after 01.04.2019, the period of limitation for assessment or reassessment

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &

Section 131Section 132Section 142(1)Section 143(1)Section 153C

153B(1) of the Act read with third proviso to said Section, in case of the search executed during the financial year commencing on or after 01.04.2019, the period of limitation for assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 142(1)Section 143(2)Section 153C

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1266/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1263/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Section 131Section 132Section 142(1)Section 143(1)Section 153C

reassessment order, as the case may be, is required to be\npassed by the Assessing Officer with the prior approval of the [Principal\nCommissioner or Commissioner] under sub-section (12) of Section 144-\nBA.\"\n11. A plain reading of the aforesaid provision evinces an uncontrived position of\nlaw that the approval under Section 153D

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Section 132Section 143(3)Section 147Section 148Section 153A

sections": [ "132", "153A", "143(3)", "153B", "147", "148", "68", "10(38)", "69C", "151" ], "issues": "Whether the reassessment proceedings were validly

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1096/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1097/PUN/2024[2018-19]Status: DisposedITAT Pune26 Nov 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1098/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

ITA 1093/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

153B of the IT Act 1961 for A.Y. 2019-20 in the case of Dr. Amol Pramod Mahajan, [AJFPM4677F]-reg. Kindly refer to the above. ITA Nos.1063 to 1065/PUN/2024 02. I am submitting herewith draft orders in the above mentioned case as per the provision of section 153D of the Act for approval. 03. The same has been submitted