JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made

ANANT MATE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1674 To 1678/Pun/2015 यििाारण वषा / Assessment Years : 2005-06 To 2008-09 & 2010-11

section 271(1)(c) of the Act. However, reference is being made to the facts in ITA No.1674/PUN/2015, relating to assessment year 2005-06 to adjudicate the issues. 3. The assessee in ITA No.1674/PUN/2015, relating to assessment year 2005-06 has raised the following grounds of appeal:- 1. On the facts and circumstances of the case

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

271(1)(c) of the Act, the return that has to be looked at is the one filed under Section 153A. In fact, the second proviso to Section 153A(1) provides that "assessment or reassessment

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

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

271 ITR 269 (Bom). In both the cases, assessment was completed by way of intimation under section 143(1) of the Act and it was observed that in both the cases, the Hon'ble Apex Court reiterated that where the assessment has been completed by intimation under section 143(1) of the Act, there can be no question of change

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

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

271 ITR 269 (Bom). In both the cases, assessment was completed by way of intimation under section 143(1) of the Act and it was observed that in both the cases, the Hon'ble Apex Court reiterated that where the assessment has been completed by intimation under section 143(1) of the Act, there can be no question of change

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

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

271 ITR 269 (Bom). In both the cases, assessment was completed by way of intimation under section 143(1) of the Act and it was observed that in both the cases, the Hon'ble Apex Court reiterated that where the assessment has been completed by intimation under section 143(1) of the Act, there can be no question of change

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

271 may appeal to the AAC under cl. (o) of s. 246(1) (as it stood at the material time). There is a separate provision in cl. (e) of s. 246(1) for appeal against an order of assessment under ss. 143(3) and 147. "Appeal against an order of reassessment or recomputation under s. 147 or 150 is provided