SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

reassessment notices issued under section 148 of the new regime between July and September 2022 are valid. 7.1. The Supreme Court decided the issue of sanctioning authority in paras 73

SHRIKANT GAJANAN VYAVAHARE,KAMATWADE vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

73,080/- notice u/s 148 3. The Assessing Officer(AO) passed re-assessment order assessing the total income at Rs.8,81,897/-. The AO initiated ITA Nos.915 & 916/PUN/2023 for A.Y’s.2017-18 & 18-19 Shrikant Gajanan Vyavahare [A] penalty under section 270A(10) of the Act. The AO during the penalty proceedings gave opportunity to the assessee and held that assessee

SHRIKANT GAJANAN VYAVAHARE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

73,080/- notice u/s 148 3. The Assessing Officer(AO) passed re-assessment order assessing the total income at Rs.8,81,897/-. The AO initiated ITA Nos.915 & 916/PUN/2023 for A.Y’s.2017-18 & 18-19 Shrikant Gajanan Vyavahare [A] penalty under section 270A(10) of the Act. The AO during the penalty proceedings gave opportunity to the assessee and held that assessee

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

reassessment proceedings and the same being jurisdictional issue we will first take up this ground for adjudication. 4. Brief facts of the case are that the assessee is an individual having source of income from Agriculture and Poultry. Regular return of income for A.Y. 2011-12 furnished on 29.09.2011 declaring total income of ₹11,40,448 and Agricultural income

MOTIWALA AUTO PVT. LTD.,AURANGABAD vs. ITO, WARD1(1), AURANABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

reassessment proceedings on the ground that\nthe notice issued under Section 148 is barred by limitation. After considering\nthe submissions and documentation furnished by the assessee and in the\nunique facts and circumstances of the case, the Ld. CIT(A)/NFAC opined that\nthe order passed by the Ld. AO under Section 147 read with Section 144 of the\nAct

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE vs. PAN INTERNATIONAL, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.175/Pun/2020 & Co No. 23/Pun/2022 धििाारण वर्ा / Assessment Year : 2008-2009 Dy. Commissioner Of Income Tax, Circle-7, Pune . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Pan International, 347, Afl House, Off Dhole Patil Rd, Behind Hotel Meru, Pune – 411 001 . . . . . . . प्रत्यर्थी / Respondent Pan: Aabfp4234F & Cross Objector द्वारा / Appearances Assessee By : Shri Sharad Vaze Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 09/12/2022 घोषणा की तारीख / Date Of Pronouncement : 09/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Revenue Challenges The Order Of Commissioner Of Income Tax (Appeals)-8, Pune [For Short “Cit(A)”] Dt. 06/11/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Quashing The Order Of Assessment Dt. 10/03/2014 Passed U/S 143(3) R.W.S. 147 By The Dy. Commissioner Of Income Tax, Circle 1(2), Pune[For Short “Ao”] For The Assessment Year [For Short “Ay”] 2008-09 On Technical-Cum-Legal Ground.

73,20,830/-. 3.3 Aggrieved thereby the assessee challenged the addition on legal as well meritare grounds before the first appellate authority [for short “FAA”], who in turn finding force in the contention of the assessee, based on the remand report confirming the non-issuance of notice u/s 143(2) in reassessment proceedings, adjudicated the matter in favour

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

reassessment order as well as additions made therein may\nplease be quashed.\nITA Nos.13 to 17/PUN/2024\nM/s. Accord Mediplus Pvt. Ltd.\n7. On the facts and in the circumstances of the case, Ld. CIT-\nAppeal as well as Ld. AO have erred in law and on facts, in\nsustaining/making the addition of Rs.8,96,41,183/- without\nappreciating the real

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

reassessment order as well as additions made therein may please be quashed. M/s. Accord Mediplus Pvt. Ltd. 7. On the facts and in the circumstances of the case, Ld. CIT- Appeal as well as Ld. AO have erred in law and on facts, in sustaining/making the addition of Rs. 8,96,41,183/- without appreciating the real intent behind introduction

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

reassessment order as well as additions made therein may please be quashed. M/s. Accord Mediplus Pvt. Ltd. 7. On the facts and in the circumstances of the case, Ld. CIT- Appeal as well as Ld. AO have erred in law and on facts, in sustaining/making the addition of Rs. 8,96,41,183/- without appreciating the real intent behind introduction

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

reassessment order as well as additions made therein may please be quashed. M/s. Accord Mediplus Pvt. Ltd. 7. On the facts and in the circumstances of the case, Ld. CIT- Appeal as well as Ld. AO have erred in law and on facts, in sustaining/making the addition of Rs. 8,96,41,183/- without appreciating the real intent behind introduction

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

reassessment order as well as additions made therein may please be quashed. M/s. Accord Mediplus Pvt. Ltd. 7. On the facts and in the circumstances of the case, Ld. CIT- Appeal as well as Ld. AO have erred in law and on facts, in sustaining/making the addition of Rs. 8,96,41,183/- without appreciating the real intent behind introduction

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

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

section 271(1)(c) of the Act. XIII. erred in not quashing the initiation of penalty proceedings by the Assessing Officer. The Appellant craves leave to add, alter, omit or substitute any or all the above grounds of appeal, at any time before or at the time of appeal hearing.” 6 M/s. Johnson Matthey Chemicals India Private Limited. 4. Shri

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

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

section 271(1)(c) of the Act. XIII. erred in not quashing the initiation of penalty proceedings by the Assessing Officer. The Appellant craves leave to add, alter, omit or substitute any or all the above grounds of appeal, at any time before or at the time of appeal hearing.” 6 M/s. Johnson Matthey Chemicals India Private Limited. 4. Shri

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

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

section 271(1)(c) of the Act. XIII. erred in not quashing the initiation of penalty proceedings by the Assessing Officer. The Appellant craves leave to add, alter, omit or substitute any or all the above grounds of appeal, at any time before or at the time of appeal hearing.” 6 M/s. Johnson Matthey Chemicals India Private Limited. 4. Shri

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

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

section 271(1)(c) of the Act. XIII. erred in not quashing the initiation of penalty proceedings by the Assessing Officer. The Appellant craves leave to add, alter, omit or substitute any or all the above grounds of appeal, at any time before or at the time of appeal hearing.” 6 M/s. Johnson Matthey Chemicals India Private Limited. 4. Shri

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

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

section 271(1)(c) of the Act. XIII. erred in not quashing the initiation of penalty proceedings by the Assessing Officer. The Appellant craves leave to add, alter, omit or substitute any or all the above grounds of appeal, at any time before or at the time of appeal hearing.” 6 M/s. Johnson Matthey Chemicals India Private Limited. 4. Shri

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