INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

reassessment by issuing a notice u/s 153C of the Act instead erroneously u/s 148 of the Act. 57. We agree with the contention of the assessee that, since, section 153C of the Act overrides the provisions of the sections 147

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

147.\nAs per the decision of Hon'ble Supreme Court in the case of Rajeev Bansal [167\ntaxmann.com 70], the notice under the new provision of section 148 have to be\nseen considering the proviso to section 149. We find in the instant case for both\nthe assessment years the Assessing Officer had initially issued notice u/s 148 in\nJune

SKYLINE DEVELOPERS,PUNE vs. THE INCOME TAX OFFICER, WARD4(50, PUNE

In the result, the appeal of the assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.709/Pun/2023 Assessment Year : 2006-07

147 taxmann.com 262 (Orissa) Export oriented undertaking (Section 10A v. Section 10B) Assessment year 2011-12 8 Skyline Developers Assessee filed return and claimed deduction under section 10A During assessment proceedings, assessee was asked to file tax computation sheet and Assessing Officer noticed that assessee had been claiming deduction under section 10B since its incorporation -Pursuant to show cause notice

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

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

reassessment under Section 147 of the Act\nwould become impermissible\nThe assumption that provisions of Section 153C of the Act precludes\nany proceeding under Section 147 of the Act by virtue of the non\nobstante clause. is unpersuasive. The scheme of Sections 153C of the\nAct indicates that the said provision was enacted to simplify the\nprocedure, while maintaining

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

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

reassessment under Section 147 of the Act\nwould become impermissible\nThe assumption that provisions of Section 153C of the Act precludes\nany proceeding under Section 147 of the Act by virtue of the non\nobstante clause. is unpersuasive. The scheme of Sections 153C of the\nAct indicates that the said provision was enacted to simplify the\nprocedure, while maintaining

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

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

reassessment under Section 147 of the Act\nwould become impermissible\nThe assumption that provisions of Section 153C of the Act precludes\nany proceeding under Section 147 of the Act by virtue of the non\nobstante clause. is unpersuasive. The scheme of Sections 153C of the\nAct indicates that the said provision was enacted to simplify the\nprocedure, while maintaining

INCOME TAX OFFICER, WARD-1(5), AURANGABAD., AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

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

57,21,478/- and Rs.3,95,75,541/- whereas it was estimated by the DVO at Rs.5,03,08,440/- and Rs.7,74,05,494/- in AYs 2011-12 and 2012-13 respectively. The difference of Rs.2,45,86,962/- and Rs.3,78,29,953/- in the cost of investment declared by the assessee and estimated

INCOME TAX OFFICER WARD-1(5), AURANGABAD, AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

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

57,21,478/- and Rs.3,95,75,541/- whereas it was estimated by the DVO at Rs.5,03,08,440/- and Rs.7,74,05,494/- in AYs 2011-12 and 2012-13 respectively. The difference of Rs.2,45,86,962/- and Rs.3,78,29,953/- in the cost of investment declared by the assessee and estimated

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved

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

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

147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No.890/PUN/2017 for the assessment year 2006-07 stands allowed. ITA Nos.891 to 893/PUN/2017, A.Y. 2007-08 to 2009-10 – By Assessee : 14. Since the facts and issues involved