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9 results for “section 68”+ Section 245C(1)clear

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Key Topics

Section 153C15Section 1329Section 1318Survey u/s 133A8Section 143(1)7Section 142(1)7Section 2646Section 2504Section 1474

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

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Since penalty proceedings were also initiated in context of search, seizure and survey carried out qua assessee pursuant whereto notices under section

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

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

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted

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 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

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

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted

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

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Since penalty proceedings were also initiated in context of search, seizure and survey carried out qua assessee pursuant whereto notices under section

UNIVERSAL REALTY,PUNE, INDIA vs. INCOME TAX OFFICER, WARD 3(3), SWARGATE, PUNE

In the result, appeal of the assessee is dismissed

ITA 811/PUN/2025[2018-2019]Status: DisposedITAT Pune29 May 2025AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.811/Pun/2025 Assessment Year : 2018-19

For Appellant: Ms. Shweta JoshiFor Respondent: Shri Manish Mehta
Section 147Section 250Section 264

245C of the Income Tax Act for settlement of the assessment and thus the assessee wanted to reduce its tax liability. This fact is also missing in the instant appeal and, therefore, the same is not applicable in the case of the assessee. 10.3. So far as the remaining two decisions are concerned i.e., CIT vs. Premkumar Arjundas Luthra

ACIT, CENTRAL CIRCLE-2(3), PUNE, PUNE vs. SUBHASH JIVRAJ JAIN, PUNE

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

ITA 1690/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 131Section 132Section 143(2)Section 153C

245C before the ITSC. In turn, the ITSC sought reports from PCIT as required u/sec, 245D (28) of the Act and also under Rule 9 of the Income Tax Settlement Commission Procedure Rule 1997. Since the AO mainly relied on the case of M/s. Wellbuild Merchants Pvt. Ltd., we shall examine mainly the case of M/s. Wellbuild Merchants