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

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

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

GAURI SAGAR SHIVALE,PUNE vs. ITO WARD 8(3), PUNE

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

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.101/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Gauri Sagar Shivale, Income Tax Officer, S. No. 32/4, Nimbalkar Nagar, Ward – 8(3), Pune Brt Road, Near Rajiv Gandhi Vs. College, Tathawade, Mulshi, Pune-411033 Pan : Bjipp4685G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Nikhil S. Pathak Department By : Shri Ramnath P. Murkunde Date Of Hearing : 15-05-2025 Date Of 21-07-2025 Pronouncement :

120/-. As income from other sources after claiming deduction u/s 80TTA of Rs.10,000/-. 2.1 During the course of the reassessment proceedings, the Ld. AO made enquiry about the development agreement entered into by the assessee vide issue of notice(s) u/s 142(1) of the Act and also issued a show cause notice asking the assessee to show cause

A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

B. Road, Mumbai - 400018. PAN: AAACN2703L Whereas I have reason to believe that your income in respect of which you are assessable chargeable to tax for the A. Y. 2010-2011 has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961. I, therefore, propose to assess for the said assessment year and I hereby require

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

120; (b) record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

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

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

120 ITR 144,CIT Vs Dr. R.C. Gupta & Co. (Raj) 122 ITR 567, Union Engineering Co. Vs CIT (Ker) 122 ITR 719,ITO Vs Leela Mammen (ITAT, Cochin) 63 TTJ 252, CIT Vs P.B. Shah & Co. (Pvt.) Ltd. (Cal) 113 ITR 587,ACIT Vs S.M. Kannappa Automobiles (P) Ltd. (ITAT, Bang) 72 ITD 474. In all cases the gist

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

B. Phadke and Shri Piyush Bafna Revenue by : Shri Chandra Vijay Date of hearing : 22.01.2025 Date of pronouncement : 07.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned five appeals at the instance of assessee pertaining to A.Yrs. 2014-15 to 2018-19 are directed against the separate orders commonly dated 14.11.2023 framed by National Faceless Appeal Centre, Delhi

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

B. Phadke and Shri Piyush Bafna Revenue by : Shri Chandra Vijay Date of hearing : 22.01.2025 Date of pronouncement : 07.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned five appeals at the instance of assessee pertaining to A.Yrs. 2014-15 to 2018-19 are directed against the separate orders commonly dated 14.11.2023 framed by National Faceless Appeal Centre, Delhi

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

B. Phadke and Shri Piyush Bafna Revenue by : Shri Chandra Vijay Date of hearing : 22.01.2025 Date of pronouncement : 07.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned five appeals at the instance of assessee pertaining to A.Yrs. 2014-15 to 2018-19 are directed against the separate orders commonly dated 14.11.2023 framed by National Faceless Appeal Centre, Delhi

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

B. Phadke and Shri Piyush Bafna Revenue by : Shri Chandra Vijay Date of hearing : 22.01.2025 Date of pronouncement : 07.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned five appeals at the instance of assessee pertaining to A.Yrs. 2014-15 to 2018-19 are directed against the separate orders commonly dated 14.11.2023 framed by National Faceless Appeal Centre, Delhi

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

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

147 of the Act on\nthe ground that the assessee has wrongly claimed deduction u/s 35(2AB) of the Act\nwhich tantamount to concealment of income and which came to light as a result of\ninformation gathered from DSIR. We find the Assessing Officer, rejecting the\nvarious explanations given by the assessee and observing that the assessee has not\nobtained

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017