CLARION TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently. He submits that if an assessment was made u/s. 143(3) of the Act and no action can be taken u/s. 147 of the Act after the expiry of four years from

DEPUTY COMMISSIONER OF INCOME-TAX vs. CLARION TECHNOLOGIES PVT. LTD.,, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently. He submits that if an assessment was made u/s. 143(3) of the Act and no action can be taken u/s. 147 of the Act after the expiry of four years from

M/S MANILAL P. SAVLA & COMPANY,PUNE vs. ACIT, CIRCLE 5, PUNE

In the result, the appeal of the assessee is allowed

reassessment order u/s 147 is without jurisdiction and bad in law\nbecause the assessing officer has wrongly invoked the provisions of section 189\nwhich do not copower him to assess any income arising post dissolution of the\nfirm\". The Ld. CIT(A)/NFAC dismissed the appeal of the assessee including the\nadditional ground raised before him by observing as under

M/S MANILAL P. SAVLA & COMPANY,PUNE vs. ACIT, CIRCLE 5 , PUNE

In the result, the appeal of the assessee is allowed

reassessment order u/s 147 is without jurisdiction and bad in law\nbecause the assessing officer has wrongly invoked the provisions of section 189\nwhich do not copower him to assess any income arising post dissolution of the\nfirm\". The Ld. CIT(A)/NFAC dismissed the appeal of the assessee including the\nadditional ground raised before him by observing as under

NARENDRA KACHRULAL ABAD,JALNA vs. INCOME-TAX OFFICER, WARD - 1,, JALNA

In the result, appeal of the assessee partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

section 147 the item of income on which the Commissioner of Income Tax (Appeals) has made the enhancement, does not fall within the scope of reassessment u/s 147 of the Act. There was no information/record etc. before the Assessing Officer in there-assessment proceedings from which he could have noted that the item of income of Rs.29