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18 results for “reassessment u/s 147”+ Section 270A(2)(b)clear

Sorted by relevance

Jaipur48Mumbai36Bangalore31Delhi28Rajkot24Pune18Ahmedabad18Hyderabad17Chennai14Chandigarh12Visakhapatnam9Patna9Agra7Guwahati7Nagpur7Lucknow6Surat6Raipur3Kolkata2Jodhpur1

Key Topics

Section 270A54Section 14844Section 14731Penalty14Section 25012Section 133A11Addition to Income11Section 271(1)(c)10Section 143(3)

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)

b) of sub-section (2) of section 249, grant immunity from imposition of penalty under section 270A and initiation of proceedings under section 276C or section 286CC, where the proceedings for penalty under section 270A has not been initiated under the circumstances referred to in sub-section (9) of the said section 270A. (4) The Assessing Officer shall, within

9
Section 270A(9)(e)8
Survey u/s 133A8
Reassessment8

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

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

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

reassessed or recomputed in a preceding order:" 7.5 Section 270A(2) provides list of instances upon meeting which it can be considered that there is 'Under reported income' in the hands of assessee. Section 270A(3) gives method to arrive at quantum of 'Under reported income' in the hands of assessee. 270A(2)(b) clearly states that 'under reported income

ADVIK HI TECH PVT LTD,PUNE vs. DY.COMM..OF INCOMETAX, CIRCLE 8, PUNE

In the result, appeal of the assessee is allowed

ITA 1344/PUN/2024[2017-18]Status: DisposedITAT Pune05 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 147Section 148Section 2Section 270ASection 270A(10)Section 270A(7)

reassessment order u/s 147 of the Act in comparison to the income declared by the appellant in the return u/s 139(1) of the Act. The appellant contended that the return filed u/s 139(1) of the Act was neither processed u/s 143(1) nor scrutinized u/s 143(3) in earlier occasion. In support of this, the appellant 5 ITA.No

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

2) of the Act to the assessee in response to which the assessee filed the requisite details from time to time. Thereafter, the Assessing Officer accepted the returned income. However, the Assessing Officer initiated penalty proceedings u/s 270A of the Act for under-reporting of income. Accordingly, a show cause notice u/s 274 r.w.s. 270A of the Act was issued

SHRIKANT GAJANAN VYAVAHARE,KAMATWADE vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

ITA 915/PUN/2023[2017-18]Status: DisposedITAT Pune12 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

Section 148Section 250Section 270ASection 270A(10)

b) the income assessed is greater than the maximum amount not chargeable to tax, where no return of income has been furnished; (c) the income reassessed is greater than the income assessed or reassessed immediately before such reassessment; (d) the amount of deemed total income assessed or reassessed as per the provisions of section 115JB or section 115JC

SHRIKANT GAJANAN VYAVAHARE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

ITA 916/PUN/2023[2018-19]Status: DisposedITAT Pune12 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

Section 148Section 250Section 270ASection 270A(10)

b) the income assessed is greater than the maximum amount not chargeable to tax, where no return of income has been furnished; (c) the income reassessed is greater than the income assessed or reassessed immediately before such reassessment; (d) the amount of deemed total income assessed or reassessed as per the provisions of section 115JB or section 115JC

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)

b) of the Act viz. Rs 50 lakhs and which has been duly accepted by Ld. NaFAC hence, the very assumption of the jurisdiction u/s 148 of the Act for reopening the appellant's case is bad 2 ITA No.1897/PUN/2025 [A] in law and the impugned reassessment order deserves to be quashed and set aside. 5. On the facts

UDAY UTTAMRAO NEVASE,PUNE vs. THE ASSESSING OFFICER / ASSESSMENT UNIT, PUNE

In the result, appeal of the assessee in ITA No

ITA 2606/PUN/2025[2022-23]Status: DisposedITAT Pune10 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2606/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Uday Uttamrao Nevase, V The Assessing Officer / Saugandh Niwas, Hind Colony S Assessment Unit, Pune. Lane No.1 A, Bhekrai Nagar, Phursungi, Pune – 412308. Pan: Akqpn1150Q Appellant/ Assessee Respondent /Revenue Assessee By Ca Rohan Gupta Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 10/02/2026 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.2022-23 Dated 04.09.2025 Emanating From The Penalty Order Passed Under Section 270A, Dated 17.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “Ground 1 Section 270Aa Immunity Cit A Erred In Law By Confirming The Penalty Of Rs 629382 Under Section 270A Without Considering And

Section 143(3)Section 250Section 270A

2) on 02.06.23. Thus, it is clear that the assessee was not interested to correct his ITR and consequential refund. In this case the assessee should file revised return not petition for rectification u/s 154 because as per section 139(5), if any person, having furnished a return under sub-section (1) or sub-section (4), discovers any omission

SHRI POPAT KARBHARI BHALERAO,NASHIK vs. INCOME TAX OFFICER, WARD.2(1), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1323/PUN/2023[2017-18]Status: DisposedITAT Pune26 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1323 & 1324/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 Shri Popat Karbhari Bhalerao, The Income Tax Officer, Yeshdei Niwas, Maratha V Ward-2(1), Nashik. Nagar, Near Rajrajeshwari S Mangal Karyalay, Jailroad, Nashik Road, Nashik-422101. Pan: Aaqpb3523N Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)[Nfac] For A.Y.2017-18 Dated 02.09.2022 Under Section 250 Of The Income Tax Act, 1961, Emanating From Penalty Order Under Section 270A Of The Act, Dated 30.12.2021. The Assessee Raised The Following Grounds Of Appeal :

Section 147Section 24Section 250Section 270ASection 270A(9)Section 270A(9)(e)Section 274Section 9

reassessment order, the A.O has initiated penalty u/s 270A on a vague charge of ‘furnishing inaccurate particulars of income’ also in the notice u/s 274 r.w.s 270A, the exact limb of section 270A(9) which has been allegedly violated by the assessee has not been specified and hence, the penalty order passed u/s 270A inconsequence of such illegal notice

SHRI POPAT KARBHARI BHALERAO,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, appeal of the assessee is allowed

ITA 1324/PUN/2023[2018-19]Status: DisposedITAT Pune26 Mar 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1323 & 1324/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 Shri Popat Karbhari Bhalerao, The Income Tax Officer, Yeshdei Niwas, Maratha V Ward-2(1), Nashik. Nagar, Near Rajrajeshwari S Mangal Karyalay, Jailroad, Nashik Road, Nashik-422101. Pan: Aaqpb3523N Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)[Nfac] For A.Y.2017-18 Dated 02.09.2022 Under Section 250 Of The Income Tax Act, 1961, Emanating From Penalty Order Under Section 270A Of The Act, Dated 30.12.2021. The Assessee Raised The Following Grounds Of Appeal :

Section 147Section 24Section 250Section 270ASection 270A(9)Section 270A(9)(e)Section 274Section 9

reassessment order, the A.O has initiated penalty u/s 270A on a vague charge of ‘furnishing inaccurate particulars of income’ also in the notice u/s 274 r.w.s 270A, the exact limb of section 270A(9) which has been allegedly violated by the assessee has not been specified and hence, the penalty order passed u/s 270A inconsequence of such illegal notice

SANCHIT KANTILAL GANORE,BHAGUR vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is partly allowed

ITA 1767/PUN/2025[2017-18]Status: DisposedITAT Pune19 Sept 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is 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.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

Section 147Section 148Section 149Section 151Section 250

147 r.w.s. 144 of the Act is bad in law since there was no application of mind, by Ld. AO while issuing the notices u/s 148A(b) and passing order u/s 148A(d) and notice u/s 148 inasmuch as there is no independent verification of the information with facts already available on record to justify the formation of satisfaction that

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12, PUNE vs. VARUN JAIN, PUNE

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

ITA 2720/PUN/2024[2018]Status: DisposedITAT Pune07 May 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamorecross Objection No.14/Pun/2025 (Arising Out Of Ita No.2720/Pun/2024) िनधा"रण वष" / Assessment Year: 2018-19 Varun Jain, The Acit, P-024, Forest County, Kharadi, V Circle-12, Pune. Pune – 411014. S. Maharashtra. Pan:Aexpj0171J Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.2720/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 The Acit, Varun Jain, Circle-12, Pune. Vs. P-024, Forest County, Kharadi, Pune – 411014. Maharashtra. Pan:Aexpj0171J Appellant / Revenue Respondent / Assessee Assessee By Shri Fenil Bhatt – Ar(Virtual) Revenue By Shri Abhinay Kumbhar - Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Revenue Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under C.O.No.14/Pun/2025 [A] & Ita No.2720/Pun/2024 [R]

Section 10(35)Section 133ASection 143(3)Section 144BSection 147Section 148ASection 250Section 253(4)

reassessment order must be quashed. The Appellant craves leave to amend, alter, modify and add any further grounds of cross objections, if required.” 1.3 Both these appeals were heard together. C.O.No.14/PUN/2025 Submission of ld.AR : 2. Ld.AR for the Assessee submitted that Assessee has filed Return of Income for A.Y.2018-19 on 27.09.2018. Assessee’s case was selected for scrutiny

MR. HARIVIJAY PRALHAD JOSHI,PUNE vs. ITO WARD 3(3), PUNE, SWARGATE

In the result, appeal of the assessee is partly allowed

ITA 2297/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2297/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 S Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. Pan: Aappj9257M Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Bafna Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 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 14.11.2024 Emanating From The Assessment Order Passed Under

Section 147Section 148Section 151Section 250Section 250(6)

147 r.w.s. 144 of the Act is bad in law inasmuch as the purported sanction granted by the Pr. CIT-2, Pune under section 151 of the Act was never provided to the Appellant neither along with notice u/s 148 or during the course of reassessment proceedings, which is mandatory and ought to have been provided

SMT ANJALI PRAPHULL SHIVALE,PUNE vs. ACIT CIRCLE2(3), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1583/PUN/2024[2018-19]Status: DisposedITAT Pune27 May 2025AY 2018-19

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act. Accordingly, a notice u/s 148 of the Act was issued to the assessee on 08.03.2021 after recording the reasons and obtaining the approval from the competent authority. The assessee in response to the same vide letter dated 06.04.2021 stated that the return of income filed on 14.02.2018 may be treated as return in response

SHRI PRAPHULL KALURAM SHIVALE,PUNE vs. CENTRAL CIRCLE 2(3), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1581/PUN/2024[2014-15]Status: DisposedITAT Pune27 May 2025AY 2014-15

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act. Accordingly, a notice u/s 148 of the Act was issued to the assessee on 08.03.2021 after recording the reasons and obtaining the approval from the competent authority. The assessee in response to the same vide letter dated 06.04.2021 stated that the return of income filed on 14.02.2018 may be treated as return in response

SHRI PRAPHULL KALURAM SHIVALE,PUNE vs. CENTRAL CIRCLE 2(4), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1577/PUN/2024[2016-17]Status: DisposedITAT Pune27 May 2025AY 2016-17

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act. Accordingly, a notice u/s 148 of the Act was issued to the assessee on 08.03.2021 after recording the reasons and obtaining the approval from the competent authority. The assessee in response to the same vide letter dated 06.04.2021 stated that the return of income filed on 14.02.2018 may be treated as return in response

SHRI PRAPHULL KALURAM SHIVALE,PUNE vs. CENTRAL CIRCLE 2(3), PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1582/PUN/2024[2014-15]Status: DisposedITAT Pune27 May 2025AY 2014-15

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act. Accordingly, a notice u/s 148 of the Act was issued to the assessee on 08.03.2021 after recording the reasons and obtaining the approval from the competent authority. The assessee in response to the same vide letter dated 06.04.2021 stated that the return of income filed on 14.02.2018 may be treated as return in response

SHRI PRAPHULL KALURAM SHIVALE,PUNE vs. CENTRAL CIRCLE 2(4), PUNE, PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1038/PUN/2024[2015-16]Status: DisposedITAT Pune27 May 2025AY 2015-16

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

For Appellant: S/Shri B.C. Malakar and Yuvraj ChavanFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act. Accordingly, a notice u/s 148 of the Act was issued to the assessee on 08.03.2021 after recording the reasons and obtaining the approval from the competent authority. The assessee in response to the same vide letter dated 06.04.2021 stated that the return of income filed on 14.02.2018 may be treated as return in response