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

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

10. Aggrieved with such order of the Ld. CIT(A) / NFAC the Revenue is in appeal before the Tribunal by raising the following grounds: 1. Whether on the facts and circumstances of the case and in law, the Hon'ble CIT(A) was justified in deleting the addition of Rs.1,61,00,000/- made on account of unsecured loan u/s

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

20. Section 139 falls under Chapter XIV-‘Procedure for assessment’ which provides procedures and conditions for filing of return of income. Section 139(1) ITA Nos.1153, 1155 & 1154/MUM/2016 mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived

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

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

20 (Bombay) is reproduced here as under:- “2. There are various grounds raised in the Petition, the first of which is that the notice dated 25/06/2019 itself was issued without having prior mandatory approval of the Additional CIT which was required in law under Section 151(2) of the Act. We are satisfied that no such mandatory approval

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

10. The assessee is in appeal against the said exercise of jurisdiction by the Assessing Officer under section 147 of the Act. The first plea which has been raised by the assessee is that in the absence of any tangible material for reason to believe that there is escapement of income, the action adopted by the Assessing Officer was without

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

10. The assessee is in appeal against the said exercise of jurisdiction by the Assessing Officer under section 147 of the Act. The first plea which has been raised by the assessee is that in the absence of any tangible material for reason to believe that there is escapement of income, the action adopted by the Assessing Officer was without

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

10. The assessee is in appeal against the said exercise of jurisdiction by the Assessing Officer under section 147 of the Act. The first plea which has been raised by the assessee is that in the absence of any tangible material for reason to believe that there is escapement of income, the action adopted by the Assessing Officer was without

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

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

20,614/- on account of unexplained expenditure u/s 69C of the Act. 8. Before the Ld. CIT(A) the assessee apart from challenging the addition on merit, challenged the validity of reopening of assessment u/s 147 of the Act on the ground that in absence of any tangible material, the Assessing Officer cannot reopen the assessment beyond a period

INCOME TAX OFFICER,WARD-1,AHMEDNAGAR, AHMEDNAGAR vs. NARENDRA SAMPATLAL BAFNA, AHMEDNAGAR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

u/s 153C only, but not under section 147 of the Act." From Para 10, 11 and 12 of the assessment order, it is clear that the reassessment proceedings have been initiated on the basis of the statement of Sh. Sachin M Nahar and based on material in seized documents. There is no Para 13 in the assessment order which