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3 results for “reassessment”+ Section 256(1)clear

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Key Topics

Section 1489Section 686Section 69A5Section 40A(3)5Section 54B4Section 143(3)3Addition to Income3Section 1472Section 5482Exemption

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

ITA 1678/PUN/2024[2014-15]Status: DisposedITAT Pune13 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Aviyogi Ambadkar
Section 139Section 147Section 148Section 250Section 54Section 548Section 54BSection 54B(1)Section 69A
2

reassessment proceedings the assessee has claimed that he is eligible for deduction u/s 54B of the Act as he has utilized 50% share of the sale consideration from sale of urban agricultural land for purchase of another agricultural land within a period of two years from the date of sale of land. The assessee claim of having invested Rs. 1

KALPESH RATILAL GARDHARIA,KOLHAPUR vs. ITO WARD- 2(3), KOLHAPUR

In the result, the grounds on merit are allowed for statistical purposes

ITA 1850/PUN/2019[2010-11]Status: DisposedITAT Pune19 Oct 2022AY 2010-11

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri S.N. PuranikFor Respondent: Shri Piyush Kumar Singh Yadav
Section 127Section 142(1)Section 148Section 151Section 152Section 68Section 69Section 69A

reassessment proceedings? Further it is requested that: 1. The assessee craves leave to amend, alter or delete any of the above grounds of appeal. 2. it is prayed that the above claims and allowances be allowed. 2. The assessee has also raised the additional grounds of appeal which is as follows : 1. Additional grounds: This is in substitution of Additional

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 97/PUN/2024[2009-10]Status: DisposedITAT Pune17 Sept 2024AY 2009-10

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak, Addl. CIT
Section 143(3)Section 147Section 148Section 40A(3)

reassessment notice as the AO has not established that new facts material or information came the knowledge of the AO which was not on record and available at the time of assessment. It is clear that on account of the audit objection that a remedial action of reopening the assessment by an action u/s 148 of the Act was taken