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2 results for “reassessment u/s 147”+ Section 747clear

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Key Topics

Section 356Section 143(2)4Section 1484Section 80I2Section 143(1)2Section 143(3)2Section 1472Section 35(1)2Deduction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

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

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

147 of the Act on the ground that the assessee has wrongly claimed deduction u/s 35(2AB) of the Act which tantamount to concealment of income and which came to light as a result of information gathered from DSIR. We find the Assessing Officer, rejecting the various explanations given by the assessee and observing that the assessee has not obtained

2
Penalty2
Addition to Income2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

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

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

147 of the Act on the ground that the assessee has wrongly claimed deduction u/s 35(2AB) of the Act which tantamount to concealment of income and which came to light as a result of information gathered from DSIR. We find the Assessing Officer, rejecting the various explanations given by the assessee and observing that the assessee has not obtained