BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

20 results for “reassessment u/s 147”+ Section 246Aclear

Sorted by relevance

Delhi87Indore36Mumbai30Chennai20Pune20Bangalore13Kolkata12Patna11Jaipur10Panaji9Chandigarh8Hyderabad7Raipur6Amritsar4Visakhapatnam3Lucknow3Nagpur2Cuttack1SC1Uttarakhand1Allahabad1

Key Topics

Section 14841Section 14731Section 25017Section 14414Section 270A14Reassessment14Addition to Income14Section 148A13Section 234E

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

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

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

246A or an application for revision under section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub-section (1), in a case where an order under sub- section (4) has been made accepting the application." 20. Sub-section (18) of Section 155 of the Income Tax Act is inserted vide Finance

12
Section 151A9
Penalty7
Natural Justice6

DATTAPRASAD RADHAKISAN REVGADE,HIVARGAON vs. ITO WARD 2, AHMEDNAGAR

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

ITA 1897/PUN/2025[2018-19]Status: DisposedITAT Pune26 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra, Judicialmember & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1897/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Dattaprasad Radhakisan V The Income Tax Officer, Revgade, S Ward-2, Ahmednagar. At Hivargaon Post Dongargaon, Tal Aklole, Ahmednagar – 422609. Pan: Cddpr8213C Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna – Ar Revenue By Shri Ambarnath Khule – Jcit(Dr) Date Of Hearing 03/09/2025 Date Of Pronouncement 26/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.06.2025 Emanating From The Assessment Order Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act, 1961

Section 144Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 250(6)

reassessment proceedings initiated pursuant to such defective notice are liable to be quashed. 9. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, the assessment order passed under section 147 r.ws 144 of the Income-tax Act, 1961 is bad in law and void 3 ITA No.1897/PUN/2025 [A] ab initio

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

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

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

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

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

u/s 234 had been charged. 3. The Department of Income Tax, through its Officers send such letters and intimidate the Assessee, leading him to spend money on the proceedings besides causing mental anguish. The ITD may be directed to pay and amount of Rs.25,000/- to the Indian Army Welfare Fund as compensation for this frivolous action. ITA No.929/PUN/2023

MRINALINI JAYANT PURANIK,PUNE vs. ITO, WARD-2(2), PUNE, PUNE

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

ITA 1790/PUN/2025[2019-20]Status: DisposedITAT Pune28 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20 Mrinalini Jayant Puranik Ito, Ward 2(2), Pune Flat 14, Khagol Coop Society, Vs. S.No.38/1, Panchavati, Pashan, Pune – 411008 Pan: Almpp5163E (Appellant) (Respondent) Assessee By : Shri Suhas Kulkarni Department By : Shri A D Kulkarni Date Of Hearing : 26-11-2025 Date Of Pronouncement : 28-11-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 147Section 148Section 270ASection 274

u/s 270A of the Act and levied penalty of Rs.10,96,347/- being the penalty @ 50% of tax payable for under- reporting of income as per provisions of section 270A of the Act. We find the Ld. CIT(A) / NFAC confirmed the penalty levied by the Assessing Officer, the reasons of which have already been reproduced in the preceding paragraphs

BABASAHEB SAHEBARAV JAGDALE,MASANARWADI LINGALI DAUND vs. ASSESSING OFFICER WARD 14(5), AAYAKAR SADAN BODHI TOWER SALISBURY PARK GULTEKDI

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

ITA 2283/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jan 2026AY 2018-19

Bench: CIT(A) as per clause (b) Sec 246A of the IT Act, 1961. The Learned CIT(A) further erred to hold that Appellant should have filed Appeal to ITAT.

For Appellant: Shri Rajkumar DoshiFor Respondent: Smt. Neha Thakur (Virtual)
Section 142(1)Section 144Section 146ASection 147Section 148Section 148ASection 151ASection 69

246A of the IT Act, 1961. The Learned CIT(A) further erred to hold that Appellant should have filed Appeal to ITAT. 2. Without prejudice to Ground 1., The Assessment Order passed u/s 147 r.w.s. 144B of the IT Act, 1961 is bad in law, illegal and not tenable on various grounds: a. The proceedings have been initiated, order u/s

SACHIN PRAKASHCHAND AANCHALIYA,AURANGABAD vs. ITO WARD 1 (1), AURANGABAD

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

ITA 2345/PUN/2025[2013-2014]Status: DisposedITAT Pune27 Nov 2025AY 2013-2014

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 144Section 144BSection 147Section 250Section 250(4)

u/s 147 read with section 144B of the Income Tax Act, 1961 vide DIN NO.:ITBA/AST/S/147/2021- 22/1042122519(1) dated 30/03/2022 along with notice of demand dated 30/03/2022 is not tenable in law and therefore the same may please be cancelled. 3. The appellant craves to add, delete, modify withdraw any of the grounds before or at the time of hearing

SHAHBAZ MOHAMMED SHAFEEQUE,MALEGAON vs. INCOME TAX OFFICER, WARD - 1, MALEGAON

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

ITA 2291/PUN/2025[2015 - 16]Status: DisposedITAT Pune20 Nov 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2291/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, S. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. Pan: Cfppm6844A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 147Section 148Section 250

147 r.w.s 144 of the Act on 23/05/2023 by the AO which was served electronically (on email) on the same day. Accordingly, this appeal is delayed by 126 days for which the assessee has failed to submit sufficient cause for delay as per section 249(3) of the Act. Therefore, I am satisfied that the appellant 3 ITA No.2291/PUN/2025

MANDA SHANTARAM GARADE,TALEGAON DABHADE vs. INCOME TAX OFFICER 9(3), AKURDI

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

ITA 1343/PUN/2025[2019-20]Status: DisposedITAT Pune19 Sept 2025AY 2019-20

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1343/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Manda Shantaram Garade, V The Assessing Officer, 66, Dhamane Gavthan, Near S Ward-9(3), Pune. Padmavati Mandir, Talegaon, Maharashtra – 410506. Pan: Bjcpg4762K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishit Gandhi(Virtual), Aadnya Bhandari(Present In Itat Pune Bench) Revenue By Shri Ramnath P Murkunde – Cit(Dr) Date Of Hearing 18/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.03.2025 For The A.Y.2019-20 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act

Section 144Section 144BSection 147Section 148ASection 149(1)Section 151ASection 250Section 69A

REASSESSMENT: 1.1 In the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals), National Faceless Appeals Centre ["Ld. CIT(A)" for short) erred in confirming the re-assessment order u/s 144 r.w.s. 147 of the Income Tax Act, 1961 ["the Act" for short] passed by the Learned Income Tax Officer-9 (3), Pune

SACHIN SHANTILAL KHIWANSARA,BEED vs. INCOME TAX OFFICER, AURANGABAD

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

ITA 2288/PUN/2025[2016-17]Status: DisposedITAT Pune20 Nov 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2288/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Sachin Shantilal Khiwansara, V The Income Tax Officer, Main Road, Shirur Kasar, S. Ward-1(5), Aurangabad. Shirur So., Beed, Beed – 413249. Pan: Bytpk1339N Appellant/ Assessee Respondent / Revenue Assessee By Shri Saurabh D.Khivansara Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 17.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. That On Facts & In Law, The Ex-Parte Order Of Ld. Cit Appeals, Nfac Is Opposed To Law & Against The Principles Of Natural Justice & Accordingly The Impugned Appellate Order Is Liable To Be Set Aside.

Section 144Section 147Section 148Section 250Section 250(6)

reassessment notice issued under section 148 of the Income Tax Act without complying with the provisions and due procedure of law, the reopening of assessment 2 ITA No.2288/PUN/2025 [A] under Section 147 of the Income tax Act is bad in law, which has to be set aside. 7. That on facts and in law, the order under section 144 r.w.s.147

PRADEEP MADHUKAR THOMBARE,AURANGABAD vs. ITO WARD-1(5), AURANGABAD

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

ITA 3237/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3237/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Pradeep Madhukar Thombre, V The Income Tax Officer, 101, Padmini Niwas, Prashant S Ward-1(5), Aurangabad. Nagar, Ambajogai – 431517. Pan: Aappt7315L Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham N Rathi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

Section 143(2)Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 69A

reassessment proceedings in the present case is without jurisdiction WITHOUT PREJUDICE TO THE ABOVE 3. NOTICE U/S 143(2) OF THE ACT IS NOT ISSUED/SERVED ITA No.3237/PUN/2025 [A] 3.1 The Ld. CIT(A) erred in not considering the ground of challenge to an assessment order u/s 147 r.w.s. 144B passed without issuing statutory notice u/s

ANWAR HUSAIN MEHBOOB SHAIKH,JALGAON vs. INCOME TAX OFFICER, JALGAON

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

ITA 2561/PUN/2025[2018-2019]Status: DisposedITAT Pune12 Dec 2025AY 2018-2019

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2561/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Anwar Husain Mehboob V The Income Tax Officer, Shaikh, S Jalgaon. H. No.K 258/I Railway North Area, Bhusawal, Jalgaon – 425201. Pan: Bodps9742F Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Sandeep Sathe - Dr Date Of Hearing 10/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Of The Act, Dated 31.01.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

u/s 147 r.w.s 144 read with section 144B of the Act dated 31.01.2024 for A.Y. 2018-19, the appellant filed an appeal before the CIT(A) with the following grounds of appeal. 1. That the notice under section 148 of the Act for the reassessment of income for the AY 2018-19 was wrongly issued by by the Jurisdictional Assessing

SMITA NARENDRA SONAWANE,NASHIK vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 3213/PUN/2025[2015-16]Status: DisposedITAT Pune11 Feb 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3213/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Smita Narendra Sonawane, V National Faceless Vadel, Malegaon, S Assessment Centre. Nashik – 423206 Pan: Ejtps9105Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

Section 144Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 250(4)Section 250(6)Section 251

147 read with section 144 read with section 144B of the I.T.Act, 1961 dated 07.03.2024. The Assessee has raised the following grounds of appeal : ITA No.3213/PUN/2025 [A] “On the facts and in law the reason mentioned by the AO in notice u/s 148A(b) is factually incorrect and hence the order u/s 148A(d) and notice u/s 148 and also

AHAMAD BIN MUBARAK CHAUOSE,NANDED vs. ITO, WARD (1), NANDED, NANDED

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

ITA 1545/PUN/2025[2012-13]Status: DisposedITAT Pune08 Aug 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1545/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ahamad Bin Mubarak V The Income Tax Officer, Chauose, S Ward-(1), Nanded. H.No.1-7-1349, Peerburhan Nagar, Nanded – 431506. Maharashtra. Pan: Alzpc8261D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 08/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(A), Kanpur Passed Under Section 250 Of The Income Tax Act, 1961 Dated 18.10.2024 For The A.Y.2012-13 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961, Dated

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 153(2)Section 250Section 44A

reassessment proceedings were barred by limitation as per the provisions of section 153(2) of the Act, and hence, the assessment framed on 09/03/2016 is time-barred and bad in law That the addition of Rs. 17,58,000/- towards unexplained cash deposits is unjustified, arbitrary and based on conjectures, particularly when the Appellant's gross receipts were already disclosed

SHAIKH NAJEEB SHAIKH ABDUL HAMEED,JALNA vs. INCOME TAX OFFICER, WARD 2, AHMEDNAGAR, AHMEDNAGAR

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

ITA 664/PUN/2025[2018-19]Status: DisposedITAT Pune29 Apr 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.664/Pun/2025 िनधा"रण वष" / Assessment Yea: 2018-19 Shaikh Najeeb Shaikh Abudul V The Income Tax Officer, Hameed, S Ward-2, Ahmednagar. Naaz Press, Dukhi Nagarm, Street No.2, Old Jalna-431203. Maharashtra. Pan: Eipps2336E Appellant/ Assessee Respondent / Revenue

Section 147Section 148Section 148ASection 151ASection 250Section 69A

reassessment proceedings are bad in law and ought to be quashed. 8. On the facts and in the circumstances of the case and in law The learned Jurisdictional AO erred in issuing notice u/s 148A(b) of ITA, 1961 without making adequate enquiry as required as per the provisions of section 148A(a) of ITA. 1961 and thereby order passed

SPAN CONSTRUCTION,PUNE vs. I.T.O WRD-3(3), PUNE, PUNE

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

ITA 1346/PUN/2025[2017-18]Status: DisposedITAT Pune10 Jul 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1346/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Span Construction, V The Income Tax Officer, H1, Flat No.203, S. Ward-3(3), Pune. S.No.123/A/1/1, Vanraji Heights, Rambaug Colony, Near Mit College, Kothrud, Pune – 411038. Maharashtra. Pan: Aaefs2589J Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 07/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.03.2025 For A.Y.2017-18, Emanating From The Order U/S.147 R.W.S 144 Read With

Section 144Section 144BSection 147Section 148Section 153CSection 250

u/s. 144, this action is being violative of principal of natural justice. Your appellant prays for granting opportunity of hearing before lower authorities. Without prejudice to the above grounds of appeal, following grounds are also taken on merit, 2. On the facts and in the circumstances of the case and in law learned AO erred in reopening the case

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds