SHANKAR NAGAPPA JADAGOUDA,KOLHAPUR vs. NFAC, DELHI

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara

reassess income in respect of any issue which comes to his notice subsequently in the course of proceedings under this section, notwithstanding that the reason for such issue has not been included in the reasons recorded under sub-section (2) of section 148." 4 ITA.No.381/PUN./2024 7. In order to appreciate the reasons for the amendment inserting Explanation

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

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

255 (SC), he submitted that it has been categorically observed that any claim for giving benefit of Section 11 on the basis of information supplied subsequent to the completion of assessment would mean that the assessment order will have to be re-opened and the Act does not contemplate such re-opening of the assessment. Therefore, in view

GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

255 (SC) various shareholders, in view of fact that summons to shareholders under section 131 could not be served as addresses were not available, and, moreover, those shareholders were first time assessees and were not earning enough income to make deposits in question, addition made by Assessing Officer under section 68 was to be confirmed; SLP dismissed 20 Gopal Extrusions

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

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

reassessment proceeding is permissible even if the information is obtained after proper investigation from the materials on record or from any enquiry or research into facts or law. There is a plethora of judgment that such information need not be from external source vide CIT and anr. vs. RinkuChakraborty 56 DTR 227 (Kar) and KalyanjiMavji and Company

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

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

reassessment proceeding is permissible even if the information is obtained after proper investigation from the materials on record or from any enquiry or research into facts or law. There is a plethora of judgment that such information need not be from external source vide CIT and anr. vs. RinkuChakraborty 56 DTR 227 (Kar) and KalyanjiMavji and Company

SACHIN BADRINARAYAN SOMANI,PUNE vs. ITO WARD , HINGOLI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2112 & 2113/Pun/2025 धििेंारण वर्ा /Assessment Year: 2013-14 Sachin Badrinarayan Somani, Ito Ward, Hingoli Rathi Rathi & Co., 501-504, Akshay Landmarks, Oppo. Pu Vs. La Garden, Sinhagad Road, Pune-411030 Maharashtra Pan-Cncps2724N अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee By: Shri Nemin Shah Department By: Shri Ganesh B. Budruk-Addl. Cit Date Of Hearing: 18-12-2025 Date Of Pronouncement: 23-12-2025 आदीश /Order

Section 69A of the Act The Learned CIT(A) failed to consider and ought to have held that out of total cash deposits, the appellant also made some re-deposits from the surplus cash withdrawn earlier. Thus, the cash re- deposited cannot be treated as unexplained money and therefore the said addition to the extent of re-deposits

SACHIN BADRINARAYAN SOMANI,PUNE vs. ITO WARD , HINGOLI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2112 & 2113/Pun/2025 धििेंारण वर्ा /Assessment Year: 2013-14 Sachin Badrinarayan Somani, Ito Ward, Hingoli Rathi Rathi & Co., 501-504, Akshay Landmarks, Oppo. Pu Vs. La Garden, Sinhagad Road, Pune-411030 Maharashtra Pan-Cncps2724N अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee By: Shri Nemin Shah Department By: Shri Ganesh B. Budruk-Addl. Cit Date Of Hearing: 18-12-2025 Date Of Pronouncement: 23-12-2025 आदीश /Order

Section 69A of the Act The Learned CIT(A) failed to consider and ought to have held that out of total cash deposits, the appellant also made some re-deposits from the surplus cash withdrawn earlier. Thus, the cash re- deposited cannot be treated as unexplained money and therefore the said addition to the extent of re-deposits