DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis of Imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

reassessment is bad in law being not validly initiated. 8. Learned CIT [A] has erred in fact and in law in following decision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak Mandal, as well as in the case of Everest Education society because in both these cases trust did not file proper details and filed

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

reassessment is bad in law being not validly initiated. 8. Learned CIT [A] has erred in fact and in law in following decision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak Mandal, as well as in the case of Everest Education society because in both these cases trust did not file proper details and filed

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

reassessment is bad in law being not validly initiated. 8. Learned CIT [A] has erred in fact and in law in following decision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak Mandal, as well as in the case of Everest Education society because in both these cases trust did not file proper details and filed

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

Bench: Shri R. K. Panda & Ms Astha Chandra

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

reassessment is\nmade merely on the basis of change of opinion having similar set of\nfacts and such an attempt is not sustainable and ergo the\nreassessment is bad in law being not validly initiated.\n8. Learned_CIT [A] has erred in fact and in law in following\ndecision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak\nMandal

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

reassessment is\nmade merely on the basis of change of opinion having similar set of\nfacts and such an attempt is not sustainable and ergo the\nreassessment is bad in law being not validly initiated.\n8. Learned_CIT [A] has erred in fact and in law in following\ndecision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak\nMandal

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

reassessment is\nmade merely on the basis of change of opinion having similar set of\nfacts and such an attempt is not sustainable and ergo the\nreassessment is bad in law being not validly initiated.\n8. Learned_CIT [A] has erred in fact and in law in following\ndecision of Pune ITAT in the case of Ninaidevi Shikshan Prasarak\nMandal

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144- BA." 11. A plain reading of the aforesaid provision evinces an uncontrived position of law 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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144- BA." 11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144- BA." 11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144- BA." 11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144- BA." 11. A plain reading of the aforesaid provision evinces an uncontrived position of law 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

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