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6 results for “reassessment u/s 147”+ Section 271Bclear

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Key Topics

Section 234E12Section 44A8Section 2016Section 2346Section 2504Section 694Section 69A4Section 1473Cash Deposit3

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

Reassessment3
Reopening of Assessment3
Addition to Income3

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

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

MR SHAIKH SHAKIL SHAIKH IBRAHIM BAGWAN,JALGAON vs. ITO, WRD-1(4), JALGAON, JALGAON

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

ITA 2160/PUN/2025[2017-18]Status: DisposedITAT Pune17 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2160/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-18 Mr. Shaikh Shakil Shaikh Vs Ito, Ward-1(4), Ibrahim Bagwan, Jalgaon Prop. Of Javed Vegetable Company (Jvc), Barbhai Galli, Bodwad-425310, Dist-Jalgaon Maharashtra Pan-Attpb3077C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Harshit Bari, Addl. CIT
Section 133(6)Section 139Section 147Section 148Section 250

reassessment proceedings as per the provisions of section 151A and scheme framed u/s 151A of the Act. 4 8. We however on going through the grounds of appeal observe that in ground No. 4, assessee has mentioned that Ld. CIT(A) has not adjudicated the following 3 grounds raised before Ld. CIT(A) and duly mentioned in Form

RAVINDRA PURUSHOTTAM BIROLE(HUF),PUNE vs. ITO WARD-5(5), PUNE

In the result, both the appeals of the assessee are dismissed

ITA 2013/PUN/2019[2010-11]Status: DisposedITAT Pune17 Oct 2022AY 2010-11

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.2013 & 2014/Pun/2019 िनधा"रणवष" / Assessment Years : 2010- 11 &2011-12 Ravindra Purushottam The Income Tax Officer, Birole(Huf), Vs Ward-5(5), Pune. 2055, Sadashiv Peth, Anant Residency, 1St Floor, Tilak Road, Pune – 411002. Pan: Aadhb 8563 J Appellant/ Revenue Respondent /Assessee Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 22/07/2022 Date Of Pronouncement 17/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeal Filed By The Assessee Are Directed Against The Two Separate Orders Of Ld. Commissioner Of Income Tax(Appeals)-4, Pune, Dated 30.10.2019For The Ay 2010-11 & A.Y.2011-12. The Assessee Has Raised The Following Grounds Of Appeal:

Section 147Section 44ASection 69Section 69A

reassessment proceedings are valid on the ground that the copy of the reasons for reopening the assessment u/s 147 of the Act was provided and the appellant has accepted that the reasons were provided in their submissions dt. 11.10.2019, which is factually incorrect. ITA No’s.2013 &2014/PUN/2019 for A.Y.2010-11 & 11-12 Ravindra Purushottam Birole (HUF) (A) 2. The learned

RAVINDRA PURUSHOTTAM BIROLE(HUF),PUNE vs. ITO WARD-5(5), PUNE

In the result, both the appeals of the assessee are dismissed

ITA 2014/PUN/2019[2011-12]Status: DisposedITAT Pune17 Oct 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.2013 & 2014/Pun/2019 िनधा"रणवष" / Assessment Years : 2010- 11 &2011-12 Ravindra Purushottam The Income Tax Officer, Birole(Huf), Vs Ward-5(5), Pune. 2055, Sadashiv Peth, Anant Residency, 1St Floor, Tilak Road, Pune – 411002. Pan: Aadhb 8563 J Appellant/ Revenue Respondent /Assessee Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 22/07/2022 Date Of Pronouncement 17/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeal Filed By The Assessee Are Directed Against The Two Separate Orders Of Ld. Commissioner Of Income Tax(Appeals)-4, Pune, Dated 30.10.2019For The Ay 2010-11 & A.Y.2011-12. The Assessee Has Raised The Following Grounds Of Appeal:

Section 147Section 44ASection 69Section 69A

reassessment proceedings are valid on the ground that the copy of the reasons for reopening the assessment u/s 147 of the Act was provided and the appellant has accepted that the reasons were provided in their submissions dt. 11.10.2019, which is factually incorrect. ITA No’s.2013 &2014/PUN/2019 for A.Y.2010-11 & 11-12 Ravindra Purushottam Birole (HUF) (A) 2. The learned