TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

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

72[or where return has been fumished for the first time under section 148]; (c) the income reassessed in greater

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reassessment and pursuance to the order u/s. 254 or section 263 or section 264 of the Act. 3.1 The ld. AR further contended that the provisions of section 71 merely states that where the assessee in the computation of income under any head of income other than capital gain has loss and the assessee has no income under the head

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reassessment and pursuance to the order u/s. 254 or section 263 or section 264 of the Act. 3.1 The ld. AR further contended that the provisions of section 71 merely states that where the assessee in the computation of income under any head of income other than capital gain has loss and the assessee has no income under the head

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reassessment and pursuance to the order u/s. 254 or section 263 or section 264 of the Act. 3.1 The ld. AR further contended that the provisions of section 71 merely states that where the assessee in the computation of income under any head of income other than capital gain has loss and the assessee has no income under the head

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reassessment and pursuance to the order u/s. 254 or section 263 or section 264 of the Act. 3.1 The ld. AR further contended that the provisions of section 71 merely states that where the assessee in the computation of income under any head of income other than capital gain has loss and the assessee has no income under the head

MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

72,200/-. It may be pointed out herein itself that no addition was made on account of reasons recorded for re-opening of assessment under section 147/148 of the Act. 6. Before CIT(A), the said issue was raised and reliance was placed on the decision of the Hon'ble Bombay High Court in the case

MADHURI DHANANJAUY MARATHE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(4), NASHIK

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1639 & 1640/Pun/2017 "नधा"रण वष" / Assessment Years: 2009-10 & 2010-11 Smt. Madhuri Dhananjay Marathe, 3, Yashodhara Apartment, Chinchkhed Road, At Post Pimpalgaon (B), Taluka- Niphad, Nashik Pan : Amjpm4024B .......अपीलाथ" / Appellant बनाम / V/S.

72,200/-. It may be pointed out herein itself that no addition was made on account of reasons recorded for re-opening of assessment under section 147/148 of the Act. 6. Before CIT(A), the said issue was raised and reliance was placed on the decision of the Hon'ble Bombay High Court in the case

DHAVALKUMAR DHULAPPA GAT,BANGALORE vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical\npurposes

section 54 of Rs.37,72,987 is incorrect.\n2.\nIn the order passed by the learned CIT(A), the only reason stated is\nthat the appellant has not furnished written submissions or evidence.\nThe grounds of appeal furnished were not examined.\n3.\nDuring the reassessment

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.]” 5.5 If the provisions of law contained under section 14A and diction of section 14A is perused

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

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

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

reassessment proceedings initiated are invalid and void and hence be quashed. 3. The learned Departmental Representative for the Revenue fairly pointed out ‘yes’ that the issue raised in Cross Objections is against reopening of assessment under section 147 of the Act. 4. The learned Authorized Representative for the assessee took us through factual aspects of the case and pointed

NANDKUMAR NAMDEORAO DIWATE,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-1(1), KOLHAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1161/Pun/2023 Assessment Year : 2011-12 Nandkumar Namdeorao Diwate, Vs. Ito, Ward-1(1), 492, C-Ward, Kolhapur Opp. Main Rajaram Highschool, Juna Rajwada, Karveer, Kolhapur, Maharashtra-416001 Pan : Aeqpd 1603L Appellant Respondent

72,32,027) which is not disclosed by the assessee in the return of income filed for A.Y. 2011-2. Hence, income of Rs.15,884/- has escaped the assessment for A.Y. 2011-12 within the provisions of section 147 of the Income Tax Act, 1961. 3. I, therefore, consider it to be a fit case for initiating proceedings u/s.147

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 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.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

72 taxmann.com 110 (Bombay) dated 30-06-2016 6. The Hon’ble Delhi High Court in the decision of Bhagwan Sahai Sharma Vs. DCIT [2025] 174 taxmann.com 916 (Delhi) vide order dated 14.05.2025 has held as under : “11. The AO issued a notice dated 29.07.2022 under Section 148 of the Act accompanied with the order dated29.07.2022 passed under Section 148A

BHUPENDRA K.PATHAK,,PUNE vs. INCOME-TAX OFFICER, WARD - 13 (3),, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal

72,500/-. The AO completed the assessment determining total 2 Bhupendra K. Pathak income at Rs.25,34,375/-. In the first appeal, the assessee challenged the assessment order, inter alia, arguing that in the absence of any notice having been issued u/s.143(2), the framing of the assessment by the AO u/s.143(3) r.w.s.147 was vitiated

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case

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

reassessment proceedings even the income which has escaped assessment has to be computed in accordance with the provisions of the Act which will include section 11 as is in the present case. It will not be correct to say that while computing income under section 148 the entire gross receipts are to be taxed. Further, it is not the case