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27 results for “reassessment u/s 147”+ Section 274clear

Sorted by relevance

Mumbai348Delhi285Bangalore160Jaipur83Ahmedabad58Chennai39Chandigarh38Kolkata34Pune27Raipur23Allahabad20Hyderabad20Patna19Rajkot18Surat15Indore9Nagpur8Guwahati8Visakhapatnam6Lucknow6Karnataka5Amritsar4Agra3Cuttack3Cochin2Telangana2Jodhpur2Dehradun1Varanasi1

Key Topics

Section 270A32Section 14831Section 14727Addition to Income25Section 271(1)(c)22Section 143(3)20Reassessment19Disallowance17Section 143(1)

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)

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.‖. 5.3 Before leaping to section 270A of the Act, we first consider section 270AA of the Act in order to find out whether the Form 68 filed by the Assessee Company on 06/10/2022

Showing 1–20 of 27 · Page 1 of 2

14
Reopening of Assessment14
Penalty13
Section 133A10

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)

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 7 ITA No.59/PUN/2025, AY 2018-19 penalty order passed u/s 270A

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

274 r.w.s. 270A of the Act was issued and served on the assessee in response to which the assessee made her submissions. She also filed an application for grant of immunity in Form No.68. The assessee filed a copy of challan evidencing the payment of such tax. 4. However, the Assessing Officer was not satisfied with the submissions

M/S KARIA BUILDERS ,PUNE vs. ITO WARD 14(3), PUNE

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

ITA 2401/PUN/2024[2017-18]Status: DisposedITAT Pune23 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 M/S. Karia Builders Ito, Ward 14(3), Pune 402, Konark Indrayu, Kondhwa, Vs. Pune – 411048 Pan: Aadfk5220B (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi Department By : Shri Ramnath P Murkunde Date Of Hearing : 17-07-2025 Date Of Pronouncement : 23-07-2025 O R D E R

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde
Section 147Section 148Section 269SSection 271DSection 274Section 275(1)Section 296S

147 r.w.s. 144B of the Act on 16.05.2023. Before completion of the assessment, a notice u/s 274 r.w.s. 271D of the Act was issued to the assessee on 17.08.2022 which reads as under: 9 19. Thus, the penalty proceedings were initiated on 17.08.2022. We find the JCIT in the show cause notice for penalty u/s 271D of the Act issued

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

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

ITA 2242/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

ITA 893/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

ITA 894/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

ITA 895/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. POONA CLUB LTD.,, PUNE

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

ITA 1235/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. POONA CLUB LTD.,, PUNE

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

ITA 1237/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. POONA CLUB LTD.,, PUNE

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

ITA 1236/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4, PUNE

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

ITA 1653/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE vs. M/S. POONA CLUB LTD,, PUNE

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

ITA 2221/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. POONA CLUB LTD.,, PUNE

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

ITA 1238/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE vs. M/S. POONA CLUB LTD,, PUNE

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

ITA 1939/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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

ITA 890/PUN/2017[2006-07]Status: DisposedITAT Pune20 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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

ITA 891/PUN/2017[2007-08]Status: DisposedITAT Pune20 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

POONA CLUB LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

ITA 892/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

section 147 of the Act are required to be satisfied. Therefore, an assessment completed u/s 143(1) cannot be reopened unless new or fresh tangible information/material had come into possession of the Assessing Officer subsequent to completion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference

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

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