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52 results for “reassessment”+ TDSclear

Sorted by relevance

Mumbai415Delhi382Hyderabad159Chennai145Bangalore139Raipur134Ahmedabad127Chandigarh87Jaipur84Kolkata59Pune52Patna28Indore27Cuttack23Agra22Visakhapatnam22Jodhpur20Guwahati19Surat19Rajkot19Cochin18Nagpur17Lucknow15Amritsar10Dehradun6Panaji5Ranchi3Allahabad3Jabalpur2

Key Topics

Section 14877Section 14756Section 12A38Addition to Income38Section 143(3)29TDS29Section 270A25Section 10(20)24Section 1124Section 142(1)

SANTOSH SHANKAR GUJAR,NEAR VITTHAL RUKMINI MANDIR vs. INCOME TAX OFFICER, WARD 8(3), PUNE, AKURDI, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1654/PUN/2024[2014 - 2015]Status: DisposedITAT Pune19 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1654 & 2038/Pun/2024 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Santosh Shankar Gujar, Vs. Ito, Ward-8(3), Pune. H/No.246, Shiv Parvati Bunglow, Laxmi Nagar, Thergaon- 411033. Pan : Alnpg9944K Appellant Respondent Assessee By : Mrs. Vibha D. Gulabani Revenue By : Shri Umesh Phade Date Of Hearing : 02.09.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2024 & 29.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2014-15 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. First We Shall Take Up The Appeal Of The Assessee In Ita No.1654/Pun/2024 For A.Y. 2014-15 For Adjudication.

For Appellant: Mrs. Vibha D. GulabaniFor Respondent: Shri Umesh Phade
Section 139Section 142(1)Section 143(2)Section 144Section 147

Showing 1–20 of 52 · Page 1 of 3

23
Reassessment17
Reopening of Assessment15
Section 148
Section 2(47)
Section 250
Section 45
Section 54F

TDS was deducted, however no return was furnished by the assessee. Accordingly, the Jurisdictional Assessing Officer initiated reassessment proceedings u/s 147 of the Act and notice

SANTOSH SHANKAR GUJAR,LAXMI NAGAR, THERGAON vs. INCOME TAX OFFICER, WARD 8(3), PUNE, AKURDI, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2038/PUN/2024[2013 - 2014]Status: DisposedITAT Pune19 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1654 & 2038/Pun/2024 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Santosh Shankar Gujar, Vs. Ito, Ward-8(3), Pune. H/No.246, Shiv Parvati Bunglow, Laxmi Nagar, Thergaon- 411033. Pan : Alnpg9944K Appellant Respondent Assessee By : Mrs. Vibha D. Gulabani Revenue By : Shri Umesh Phade Date Of Hearing : 02.09.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2024 & 29.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2014-15 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. First We Shall Take Up The Appeal Of The Assessee In Ita No.1654/Pun/2024 For A.Y. 2014-15 For Adjudication.

For Appellant: Mrs. Vibha D. GulabaniFor Respondent: Shri Umesh Phade
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 2(47)Section 250Section 45Section 54F

TDS was deducted, however no return was furnished by the assessee. Accordingly, the Jurisdictional Assessing Officer initiated reassessment proceedings u/s 147 of the Act and notice

SHRI SAI ANIRUDDHA EDUCATION SOCIETY,RATNAGIRI vs. INCOME TAX OFFICER, KOLHAPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2661/PUN/2025[2023-24]Status: DisposedITAT Pune28 Jan 2026AY 2023-24

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2661/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Pramod S ShingteFor Respondent: Date of hearing
Section 10Section 12A(1)(ac)Section 143(3)Section 2(15)Section 250

reassessment proceedings, various applications filed by the assessee for registration u/s.12A(1)(ac) of the Act have been rejected and ld. AO concluded the proceedings observing that the assessee has not offered explanation for the expenses incurred during the year including TDS

SHRAMIK SERVA SEVA TRUST,AHMEDNAGAR vs. ITO (E) WARD-1(1) , NASHIK

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3004/PUN/2025[2011-12]Status: DisposedITAT Pune21 Jan 2026AY 2011-12

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.3004/Pun/2025 धििाारण वर्ा / Assessment Year: 2011-12 Shramik Serva Seva Trust, Vs Ito, A/P. Shrigonda Factory, Exemption Tal. Shrigonda, Dist. Ward - 1(1), Ahmednagar Nashik Maharashtra Pan-Aabts1964L Appellant Respondent

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Vishwajit Shinde
Section 12ASection 143(3)Section 194CSection 234BSection 250(6)

TDS u/s 194C. 4. I have heard rival contentions and perused the record placed before me. The assessee is a charitable trust granted registration u/s 12A of the Act vide order dated 05.11.1991. No return of income for A.Y. 2011-12 was furnished. Ld. Assessing Officer (AO) after recording the reasons carried out the reassessment

SUNANDA CONSTRUCTIONS,PUNE vs. DCIT, CENTRAL CIRCLE 2(2), PUNE, PUNE

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

ITA 784/PUN/2025[2013-14]Status: DisposedITAT Pune19 Aug 2025AY 2013-14

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

TDS. 17. We find Hon’ble Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd. (supra) has held that after insertion of Explanation 3 to section 147 by the Finance (No.2) Act, 2009, with effect from 1-4-1989, section 147 has an effect that Assessing Officer has to assess or reassess

SUNAND CONSTRUCTIONS,PUNE vs. DCIT CENTRAL CIRCLE 2(2), PUNE, PUNE

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

ITA 783/PUN/2025[2014-15]Status: DisposedITAT Pune19 Aug 2025AY 2014-15

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

TDS. 17. We find Hon’ble Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd. (supra) has held that after insertion of Explanation 3 to section 147 by the Finance (No.2) Act, 2009, with effect from 1-4-1989, section 147 has an effect that Assessing Officer has to assess or reassess

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 132(1)Section 147Section 148Section 151Section 68

reassessment proceedings were initiated after recording reasons that "bogus companies run by Mr. Anand Sharma and group had provided bogus commission entries to Bleach Chem Enterprises, prop. Smt Varsha Prafulla Zende (PAN:AABPZ2541C) during FY 2009-10 to the tune of Rs.4,29,452/-. Since, these are bogus commission entries, the assessee has inflated expenses to the tune of Rs.4

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

ITA 2274/PUN/2025[2011 - 12]Status: DisposedITAT Pune20 Jan 2026

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

For Appellant: Shri Sanket JoshiFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 147Section 148Section 40Section 68

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

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of 6 CO No.43/PUN/2025 provisions of section 115BBE of the Act was also challenged before the Ld. CIT(A) / NFAC. 8. Based on the arguments advanced by the assessee

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

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

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

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

reassessed has the effect of reducing the loss or converting such loss into income. (7) The penalty referred to in sub-section (1) shall be a sum equal to fifty percent of the amount of tax payable on under-reported income" 3.7.3 During course of assessment, the assessee sold a immovable property for the sale consideration

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

TDS), Ward-2, Pune. Padmakar Vishwas Date [A] “Section 246A : Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a) an order passed by a Joint Commissioner under clause

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

TDS), Ward-2, Pune. Padmakar Vishwas Date [A] “Section 246A : Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a) an order passed by a Joint Commissioner under clause

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

ITA 929/PUN/2023[2013-14]Status: DisposedITAT Pune16 Feb 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

TDS), Ward-2, Pune. Padmakar Vishwas Date [A] “Section 246A : Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a) an order passed by a Joint Commissioner under clause

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

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

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

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

Section 142(1)Section 143(3)Section 148

reassessment u/s 147. The learned CITA failed to consider the submissions made against the aforesaid addition and failed to appreciate that- 4.1 The appellant had accumulated and capitalised the expenses incurred on tooling and dies at the behest and on behalf of the Customers of Rs.6,00,43,068/- under Capital Work in Progress (CWIP) in the General Ledger

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

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

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

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

Section 142(1)Section 143(3)Section 148

reassessment u/s 147. The learned CITA failed to consider the submissions made against the aforesaid addition and failed to appreciate that- 4.1 The appellant had accumulated and capitalised the expenses incurred on tooling and dies at the behest and on behalf of the Customers of Rs.6,00,43,068/- under Capital Work in Progress (CWIP) in the General Ledger

BHASKAR DANVE PATIL ,JALNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JALNA, JALNA

In the result, the appeal of the assessee is partly allowed for statistical purposes with the directions given above

ITA 285/PUN/2024[2016-17]Status: DisposedITAT Pune14 Oct 2024AY 2016-17

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

For Appellant: Mrs. M.N. KulkarniFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 234B

TDS has been deducted on payments made to them which were made by the account payee crossed cheques. The assessee received only work order of 7 works which was submitted before the Ld. AO and that he had submitted before the Ld. CIT(A) that he can submit all the work orders before him, if required. Before

PARVATI STEEL RE ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. ACIT, CC-2, AURANGABAD, AURANGABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1741/PUN/2024[2013-14]Status: DisposedITAT Pune23 May 2025AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2013-14

For Appellant: Shri Rajkumar Singh (Virtual)For Respondent: Shri Arvind Desai, Addl CIT DR
Section 142(1)Section 144Section 147Section 148Section 194ASection 69A

TDS of Rs.38,681/- was made. Similarly, on the basis of TCS statement uploaded, the Assessing Officer brought to tax an amount of Rs.60,01,813/-. Thus, the Assessing Officer completed the assessment on a total income of Rs.2,87,09,423/-. 3. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

TDS has been made under section 40(a)(i) of the Act. 8. The Principal Commissioner of Income Tax(Central)[Pr.CIT], Pune on perusal of the records, invoked jurisdiction u/s.263 of the 9 ITA No.1358/PUN/2025 [A] Act. The Pr.CIT issued Show cause notice to the Assessee dated 30.05.2024 u/s.263 of the Act, which is reproduced here as under