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35 results for “reassessment”+ Section 201(1)clear

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Key Topics

Section 143(3)44Section 12A36Section 14827Section 4027Section 14725Section 10(20)24Section 1124Addition to Income22Reopening of Assessment15Section 250

DEPUTY DIRECTOR OF INCOME-TAX vs. SANDVIK A B.,, PUNE

ITA 608/PUN/2014[2006-07]Status: DisposedITAT Pune05 Jun 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

For Appellant: S/Shri Nikhil Pathak & S. SrinivasFor Respondent: S/Shri Rajeev Kumar, CIT & Ajay Modi, JCIT
Section 143(3)Section 144C(13)Section 148Section 151(2)

201(1A) of the Act in the case of Sandvik Asia Pvt. Ltd. for assessment year 2008-09, wherein the Assessing Officer held that the payments received constitute royalty and fees for technical services. After recording aforesaid reasons for reopening the assessment, the Assessing Officer issued notice under section 148 of the Act. The assessee filed letter stating that earlier

DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Showing 1–20 of 35 · Page 1 of 2

14
TDS14
Reassessment9
ITA 623/PUN/2014[2005-06]Status: DisposedITAT Pune05 Jun 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

For Appellant: S/Shri Nikhil Pathak & S. SrinivasFor Respondent: S/Shri Rajeev Kumar, CIT & Ajay Modi, JCIT
Section 143(3)Section 144C(13)Section 148Section 151(2)

201(1A) of the Act in the case of Sandvik Asia Pvt. Ltd. for assessment year 2008-09, wherein the Assessing Officer held that the payments received constitute royalty and fees for technical services. After recording aforesaid reasons for reopening the assessment, the Assessing Officer issued notice under section 148 of the Act. The assessee filed letter stating that earlier

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

ITA 813/PUN/2017[2003-04]Status: DisposedITAT Pune01 Aug 2019AY 2003-04

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das
Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(iii)

reassessment proceedings initiated are invalid and void and hence be quashed. 3. The learned Departmental Representative for the Revenue fairly pointed out ‘yes’ that the issue raised in Cross Objections is against reopening of assessment under section 147 of the Act. 4. The learned Authorized Representative for the assessee took us through factual aspects of the case and pointed

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

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 of enhancing the assessment or reducing

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

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 of enhancing the assessment or reducing

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

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 of enhancing the assessment or reducing

JOHN DEERE INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, both the appeals of assessee are allowed as indicated above

ITA 1164/PUN/2017[2008-09]Status: DisposedITAT Pune26 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Nandita Kanchan
Section 143(3)Section 147Section 148Section 40Section 9

1] The learned CIT(A) erred in holding that the reopening u/s. 148 was justified in law and accordingly, the reassessment order passed by the learned Assessing Officer u/s 147 r.w.s. 143(3) was valid. 1.1] The learned CIT(A) erred in not appreciating that the reopening u/s. 148 and the consequential reasst. Order passed u/s. 147 was not justified

JOHN DEERE EQUIPMENT PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, both the appeals of assessee are allowed as indicated above

ITA 1163/PUN/2017[2008-09]Status: DisposedITAT Pune26 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Nandita Kanchan
Section 143(3)Section 147Section 148Section 40Section 9

1] The learned CIT(A) erred in holding that the reopening u/s. 148 was justified in law and accordingly, the reassessment order passed by the learned Assessing Officer u/s 147 r.w.s. 143(3) was valid. 1.1] The learned CIT(A) erred in not appreciating that the reopening u/s. 148 and the consequential reasst. Order passed u/s. 147 was not justified

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2,, NASHIK vs. M/S. ZEAL INFRA PROJECTS PRIVATE LIMITED,, NASHIK

In the result, the appeal of Revenue is dismissed

ITA 159/PUN/2019[2012-13]Status: DisposedITAT Pune07 Jun 2019AY 2012-13

Bench: Shri Anil Chaturvedi

For Appellant: Shri P.S. ShingteFor Respondent: Shri M.K. Verma
Section 143(3)Section 147Section 148Section 194ASection 40

reassessment proceedings on being asked as to why the interest expenses of Rs. 4,69,57,184/- should not be disallowed u/s 40(a)(ia), the appellant submitted that the said expenses cannot be disallowed for non deduction of TDS since the appellant had not debited the interest expenses in the P & L A/c instead the interest expenses was capitalized

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 432/PUN/2016[2009-10]Status: DisposedITAT Pune12 Feb 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

201(1) was passed. The ld. DR further contended that in view of the amendments brought by the Finance Act, 2012 to section 9 and 195, the Assessing Officer has rightly invoked the provisions of section 148 r.w.s 147 of the Act. The ld. DR prayed for upholding the order of Commissioner of Income Tax (Appeals) and dismissing

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 431/PUN/2016[2008-09]Status: DisposedITAT Pune12 Feb 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

201(1) was passed. The ld. DR further contended that in view of the amendments brought by the Finance Act, 2012 to section 9 and 195, the Assessing Officer has rightly invoked the provisions of section 148 r.w.s 147 of the Act. The ld. DR prayed for upholding the order of Commissioner of Income Tax (Appeals) and dismissing

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 434/PUN/2016[2011-12]Status: DisposedITAT Pune12 Feb 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

201(1) was passed. The ld. DR further contended that in view of the amendments brought by the Finance Act, 2012 to section 9 and 195, the Assessing Officer has rightly invoked the provisions of section 148 r.w.s 147 of the Act. The ld. DR prayed for upholding the order of Commissioner of Income Tax (Appeals) and dismissing

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 433/PUN/2016[2010-11]Status: DisposedITAT Pune12 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

201(1) was passed. The ld. DR further contended that in view of the amendments brought by the Finance Act, 2012 to section 9 and 195, the Assessing Officer has rightly invoked the provisions of section 148 r.w.s 147 of the Act. The ld. DR prayed for upholding the order of Commissioner of Income Tax (Appeals) and dismissing

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

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

1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section. 12A of the Act. The audit report dated November 12, 1984, was, however, filed by the ITA Nos.1153, 1155 & 1154/MUM/2016 assessee in the prescribed form on March 6, 1987, before the completion of the assessment

NILESH SUBHASH CHOPDA,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 2088/PUN/2016[2010-11]Status: DisposedITAT Pune28 Feb 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Shri Yogesh Kumar
Section 133ASection 271Section 271(1)(c)Section 274

201/-. In scrutiny assessment proceedings, the Assessing Officer initiated penalty proceedings u/s. 271(1)(c) for concealment of Rs.1,50,000/- that was declared by the assessee in revised return. The Assessing Officer vide order dated 22-08-2013 levied penalty of Rs.66,160/- u/s. 271(1)(c) for concealment of income on the aforesaid declaration made by assessee. Aggrieved