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37 results for “reassessment u/s 147”+ Section 129clear

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Key Topics

Section 143(3)49Section 26343Section 12A37Section 14832Section 1130Section 153A25Section 10(20)24Section 14A21Addition to Income

RAJDEEP BUILDCON PRIVAT LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

ITA 468/PUN/2022[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income

Showing 1–20 of 37 · Page 1 of 2

21
Reassessment15
Search & Seizure11
Deduction10

RAJDEEP BUILDCOM PRIVATE LIMITED,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), PUNE, PUNE

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

ITA 467/PUN/2022[2011-12]Status: DisposedITAT Pune18 Sept 2024AY 2011-12

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income

RAJDEEP BUILDCON PVT LTD, AHMEDNAGAR,AHMEDNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE, PUNE

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

ITA 469/PUN/2022[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

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

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

Reassess. It is therefore requested that notice may please be quashed. 2. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred in dismissing the appellant ground that, the assessment proceedings initiated under section 147 r.w.s 148 is bad in law and void ab initio on several counts. Thus, it is requested that

AKTIEBOLAGET TETRA PAK,PUNE vs. ASISTANT COMMISSIONER OF INCOME TAX (INT TAX), PUNE

In the result, both the appeals are allowed

ITA 211/PUN/2021[2013-14]Status: HeardITAT Pune09 Dec 2021AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

u/s. 143(3) of the Income-tax Act, 1961 (hereinafter also called `the Act’) was completed on 28-03-2016. Thereafter, the AO issued notice u/s.148 dated 29-03-2019 on the ground that a sum of Rs.7,81,23,918/- declared by the assessee as non-taxable got accepted in the assessment as such, which ought to have been

AKTIEBOLAGET TETRA PAK,PUNE vs. ASISTANT COMMISSIONER OF INCOME TAX (INT TAX), PUNE

In the result, both the appeals are allowed

ITA 265/PUN/2021[2012-13]Status: HeardITAT Pune09 Dec 2021AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

u/s. 143(3) of the Income-tax Act, 1961 (hereinafter also called `the Act’) was completed on 28-03-2016. Thereafter, the AO issued notice u/s.148 dated 29-03-2019 on the ground that a sum of Rs.7,81,23,918/- declared by the assessee as non-taxable got accepted in the assessment as such, which ought to have been

DR. SHRI. GURUNATH SHANKARAPPA WACHECH,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2),, SOLAPUR

In the result, the appeal is allowed

ITA 1445/PUN/2019[2011-12]Status: DisposedITAT Pune07 Mar 2022AY 2011-12

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2011-12 Dr. Shri Gurunath Shankarappa Vs. Ito, Ward 1(2), Wachche Solapur Plot No.13, S.No.316, Vishal Nagar Jule Solapur, Solapur-413004 Pan : Aalpw9544N Appellant Respondent Assessee By Shri Pramod Shingte Revenue By Shri Piyush Kumar Singh Yadav Date Of Hearing 03-03-2022 Date Of Pronouncement 07-03-2022

Section 143(3)Section 147Section 148Section 292B

129, as against valuation done by DVO at Rs.1,19,76,000. The Assessing Officer (AO) held that the differential amount of Rs.31,31,871 was liable to be taxed in four years during which the construction of the building continued. He, therefore, initiated re-assessment proceedings for the year under consideration and accordingly made an addition of Rs.23

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1271/PUN/2025[2013-14]Status: DisposedITAT Pune16 Feb 2026AY 2013-14

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT
Section 147Section 148Section 250

147 of the ITA,1961, when the foundation of such proceedings was a search and seizure action conducted u/s 132 of the ITA, 1961 at the premises of M/s. Renuka Mata Multi State Urban Co-Operative Society Credit Ltd. The assessment, if any, ought to have been initiated u/s 153C of the ITA, 1961. As such, the impugned notice issued

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1272/PUN/2025[2014-15]Status: DisposedITAT Pune16 Feb 2026AY 2014-15

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT
Section 147Section 148Section 250

147 of the ITA,1961, when the foundation of such proceedings was a search and seizure action conducted u/s 132 of the ITA, 1961 at the premises of M/s. Renuka Mata Multi State Urban Co-Operative Society Credit Ltd. The assessment, if any, ought to have been initiated u/s 153C of the ITA, 1961. As such, the impugned notice issued

SMT . SUSHILABAI ISHWARDAS BAMB,,PUNE vs. INCOME-TAX OFFICER, WARD - 5(1),, PUNE

In the result, the appeal is dismissed

ITA 2752/PUN/2017[2012-13]Status: DisposedITAT Pune01 Feb 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 148

section 147 dated 30.12.2016 was also not barred by time, we are afraid that the contention of the ld. AR urging us to quash the initiation of reassessment, cannot be countenanced. Ergo, we accord our 15 Smt. Sushilabai Ishwardas Bamb imprimatur to the issuance of notice dated 28.3.2016 u/s 148 of the Act. 14. The ld. DR has relied

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

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde
Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded." 8. On a bare perusal of the sub section-1 would reveal that powers of revision granted by section 263 to the learned Commissioner have four compartments. In the first place, the learned Commissioner may call

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

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

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

Reassess. It is therefore requested that notice may please be quashed. 2. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred in dismissing the appellant ground that, the assessment proceedings initiated under section 147 r.w.s 148 is bad in law and void ab initio on several counts. Thus, it is requested that

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

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

For Respondent: S/Shri Suchek Anchaliya and
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

Reassess. It is therefore requested that notice may please be quashed. 2. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred in dismissing the appellant ground that, the assessment proceedings initiated under section 147 r.w.s 148 is bad in law and void ab initio on several counts. Thus, it is requested that

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

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde
Section 147Section 148Section 263Section 54F

129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded." 11. On a bare perusal of the sub section-1 would reveal that powers of revision granted by section 263 to the learned Commissioner have four compartments. In the first place, the learned Commissioner may call