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12 results for “reassessment”+ Section 270clear

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Key Topics

Section 270A15Section 14813Addition to Income9Section 2508Section 143(3)8Section 139(5)6Deduction6Section 1475Section 143(2)5Penalty

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

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

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

reassessment, referred to in clause (a) of sub-section (1), in a case where an order under sub- section (4) has been made accepting the application." 20. Sub-section (18) of Section 155 of the Income Tax Act is inserted vide Finance Act, 2022 w.e.f. 01.04.2022. The above referred provisions provide that deduction of any surcharge, cess, which

5
Reassessment5
Section 271(1)(c)4

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

Appeals are allowed in above terms

ITA 54/PUN/2023[2017-18]Status: DisposedITAT Pune23 Jun 2023AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Shri Shardul Sonawane & Ms Abhilasha PawarFor Respondent: Shri Ramnath Murkunde
Section 133ASection 139(1)Section 139(5)Section 147Section 148Section 250Section 270ASection 271(1)(c)

reassessment order or through notice the specific circumstance or incidence i.e. specific clause (a) to clause (g) of s/s (2) of section 270

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER,WARD-2(1),NASHIK, NASHIK

Appeals are allowed in above terms

ITA 55/PUN/2023[2018-19]Status: DisposedITAT Pune23 Jun 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Shri Shardul Sonawane & Ms Abhilasha PawarFor Respondent: Shri Ramnath Murkunde
Section 133ASection 139(1)Section 139(5)Section 147Section 148Section 250Section 270ASection 271(1)(c)

reassessment order or through notice the specific circumstance or incidence i.e. specific clause (a) to clause (g) of s/s (2) of section 270

ANIL KISANLAL MARDA,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, the appeal is partly allowed

ITA 1763/PUN/2013[2009-10]Status: DisposedITAT Pune01 Jul 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 143(2)

270 high demand appeals and 172 low demand appeals. On second page onwards of the letter, the ld. CIT(A) has referred to some of the good orders passed by him during the month of March, 2013. Page No.3 of the letter contains a reference to the disposal of 7 Anil Kisanlal Marda appeal of the assessee

ASSISTANT COMMISSIONER OF INCOME-TAX vs. PRIMA PRIVATE LTD.,, PUNE

In the result, appeals of the Revenue for A

ITA 997/PUN/2016[2006-07]Status: DisposedITAT Pune06 Jun 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 997 & 998/Pun/2016 "नधा"रण वष" / Assessment Years: 2006-07 & 2009-10

For Appellant: Shri Sharad ShahFor Respondent: Shri Achal Sharma
Section 143(3)Section 148Section 41(1)Section 80I

section 148 r.w.s 147 of the Act in the case of assessee for A.Y. 2006-07. The Assessing Officer completed the reassessment order dated 04.03.2014 by assessing total income of assessee at Rs.1,87,63,387/- by making addition of Rs.83,30,151/- being the discount by way of early payment of sales tax liability under “ Sales Tax Deferral Scheme

ASSISTANT COMMISSIONER OF INCOME-TAX vs. PRIMA PRIVATE LTD.,, PUNE

In the result, appeals of the Revenue for A

ITA 998/PUN/2016[2009-10]Status: DisposedITAT Pune06 Jun 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 997 & 998/Pun/2016 "नधा"रण वष" / Assessment Years: 2006-07 & 2009-10

For Appellant: Shri Sharad ShahFor Respondent: Shri Achal Sharma
Section 143(3)Section 148Section 41(1)Section 80I

section 148 r.w.s 147 of the Act in the case of assessee for A.Y. 2006-07. The Assessing Officer completed the reassessment order dated 04.03.2014 by assessing total income of assessee at Rs.1,87,63,387/- by making addition of Rs.83,30,151/- being the discount by way of early payment of sales tax liability under “ Sales Tax Deferral Scheme

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

270/- given to the assessee. The assessee had claimed exemption u/s 11 of the Act for AY 2010-11. Similarly for A.Y.2014-15 assessment order was passed u/s 143(3), for A.Y.2015-16 assessment order passed u/s.143(3), for A.Y.2016-17 assessment order passed u/s 143(3) of the Act allowing the assessee exemption u/s 11 of the Act and assessing the Income

GIRIDHAR GOPAL THAKUR (THROUGH L/H SHRIDHAR GIRDHAR THAKUR),PUNE vs. INCOME TAX OFFICER WARD 2, PANVEL

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2370/PUN/2025[2013-14]Status: DisposedITAT Pune24 Nov 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2370/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Giridhar Gopal Thakur V The Income Tax Officer, (Through Legal Heir Shridhar S Ward-2, Panvel. Giridhar Thakur), At Dhutum, Post Jasai, Uran, Dist.Raigad – 410206. Maharashtra. Pan: Akcpt4076F Appellant/ Assessee Respondent / Revenue Assessee By Shri Ajinkya Vaishampayan Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 29.08.2025 Emanating From The Assessment Order Passed Under

Section 143(3)Section 250Section 28Section 56

section 143(3) r.w.ss 147 of the Act, dated 23.11.2017. The Assessee has raised the following grounds of appeal : “1. The learned AO erred in rejecting the objection of the assessee to the reassessment proceedings initiated as there was no failure to disclose material fact on the part of the assessee therefore the assessment passed u/s 143(3) r.w.s

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

270,878,471 3,404.802.531 3,444 381,696 212,916 598,057 2,562 13,429 85,306,853 21,300 37,291 5,976 453,191 21,300 755,620 5,587,982 825,311,495 314,825,136 1,205,431,364 6.7.5 From the values exhibited in the fifth column which reveals the percentage of completion

REKHA GANESH MALGI,,NASHIK vs. INCOME-TAX OFFICER ,,

In the result, appeal of the assessee is partly allowed

ITA 2594/PUN/2016[2009-10]Status: DisposedITAT Pune23 Mar 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ajay Modi, JCIT
Section 147Section 148Section 250

Section of Sales Tax Department, AO issued notice u/s.148 of the Act to the assessee. AO found that assessee made purchases from couple of suppliers namely, Exact Metal Pvt. Ltd., Shubhlabh Metal and Alloys Pvt. Ltd. amounting to Rs.15,20,355/-. Eventually, AO came to the conclusion that the purchases made by the assessee are bogus ones and therefore added

PANDURANG KESHAV PANDIT,PANVEL, MAHARASHTRA vs. THE DCIT, PANVEL CIRCLE, PANVEL, PANVEL, MAHARASHTRA

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

ITA 1996/PUN/2025[2015-2016]Status: DisposedITAT Pune16 Dec 2025AY 2015-2016

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2614/Pun/2024 & Assessment Year : 2015-16

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Manoj Tripathi
Section 143(1)(a)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 5Section 69

Section 5/A, Plot No.43/44/45, New Panvel, Raigad-410206 Maharashtra PAN : ABTPP1851A Appellant Respondent Appellant by : Shri C.H. Naniwadekar Respondent by : Shri Manoj Tripathi Date of hearing : 08.12.2025 Date of pronouncement : 16.12.2025 आदेश / ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant pertaining to A.Y. 2015-16 are directed against the separate orders dated

PANDURANG KESHAV PANDIT,NEW PANVEL vs. DEPUTY COMMISSIONER OF INCOME TAX, PANVEL CIRCLE

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

ITA 2614/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2614/Pun/2024 & Assessment Year : 2015-16

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Manoj Tripathi
Section 143(1)(a)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 5Section 69

Section 5/A, Plot No.43/44/45, New Panvel, Raigad-410206 Maharashtra PAN : ABTPP1851A Appellant Respondent Appellant by : Shri C.H. Naniwadekar Respondent by : Shri Manoj Tripathi Date of hearing : 08.12.2025 Date of pronouncement : 16.12.2025 आदेश / ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant pertaining to A.Y. 2015-16 are directed against the separate orders dated