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12 results for “reassessment u/s 147”+ Section 548clear

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Key Topics

Section 14829Section 69A12Section 153C12Section 1479Survey u/s 133A8Section 148A7Section 143(1)6Section 1326Section 142(1)

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2011/PUN/2024[2016-17]Status: DisposedITAT Pune10 Mar 2025AY 2016-17
Section 143(3)Section 147Section 148Section 148ASection 151

reassessment notice under section 148 of the new regime. Thus, in this\nillustration, the time limit for issuance of a notice under section 148 of the new\nregime will end on 18 August 2022.\n22. He submitted that it is abundantly clear from the above decision that the time\nbetween the issue of original notice u/s 148 under

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

6
Addition to Income6
Reopening of Assessment3
House Property2
ITA 2361/PUN/2025[2017-18]Status: DisposedITAT Pune11 Mar 2026AY 2017-18
Section 143(3)Section 147Section 148Section 250Section 69A

u/s 69A of the\nAct.\n4.3] The assessee submits that on following grounds, the addition is not\njustified at all.\nFirst of all, from the seized record, your Honour would observe that\nthere is no mention of Assessee Firm \"Bora Agro Foods\" in any\ndocuments. The name appearing in the seized records is 'Bora Agro'\nonly (copy of the ledger

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

ITA 2362/PUN/2025[2016-17]Status: DisposedITAT Pune11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250Section 69A

u/s 69A of the\nAct.\n4.3] The assessee submits that on following grounds, the addition is not\njustified at all.\nFirst of all, from the seized record, your Honour would observe that\nthere is no mention of Assessee Firm \"Bora Agro Foods\" in any\ndocuments. The name appearing in the seized records is 'Bora Agro'\nonly (copy of the ledger

BORA AGRO FOODS,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, all the appeals filed by the Assessee are partly\nallowed

ITA 2360/PUN/2025[2015-16]Status: DisposedITAT Pune11 Mar 2026AY 2015-16
Section 143(3)Section 147Section 148Section 250Section 69A

u/s 69A of the\nAct.\n4.3] The assessee submits that on following grounds, the addition is not\njustified at all.\nFirst of all, from the seized record, your Honour would observe that\nthere is no mention of Assessee Firm \"Bora Agro Foods\" in any\ndocuments. The name appearing in the seized records is 'Bora Agro'\nonly (copy of the ledger

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2023/PUN/2024[2014-15]Status: DisposedITAT Pune10 Mar 2025AY 2014-15
Section 143(3)Section 147Section 148Section 148ASection 151

147 by issuing notice u/s 148A(d) of the Act on 25.07.2022 by recording\nas under:\n“GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nINTEGRATED\nTOWNSHIPS\nLIMITED\nSURVEY NO. 74, MARUNJI HINJEWADI\nMARUNJI, KASARSAI ROAD, TAL MULSHI\nPUNE PUNE 411057, Maharashtra India\nPAN

ADISH SHANTILAL SOLANKI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\na person other

DEEPAK KANTILAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\na person other

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1266/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\na person other

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n(b)\nany books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\na person other

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1263/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n(b)\nany books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\na person other

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18
Section 131Section 132Section 142(1)Section 143(1)Section 153C

147,\nsection 140, section 149, section 151 and section 153, where the Assessing\nOfficer is satisfied that-\n\n(a)\nany money, bullion, jewellery or other valuable article or\nthing, seized or requisitioned, belongs to or\n\n(b)\nany books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

ITA 1678/PUN/2024[2014-15]Status: DisposedITAT Pune13 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Aviyogi Ambadkar
Section 139Section 147Section 148Section 250Section 54Section 548Section 54BSection 54B(1)Section 69A

147 r.w.s 144 of the Act dated 21.12.2018. 2. Assessee has raised following grounds of appeal:- (i) The Id CIT(A) erred in law and on facts in confirming addition of Rs 1,14.25,000/- u/s 69A as unexplained money in respect of 50% of sale consideration on sale of property. 2 (ii)The Id CIT(A) erred