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53 results for “section 68”+ Section 249(4)clear

Sorted by relevance

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Key Topics

Section 143(3)54Section 271(1)(c)33Addition to Income32Section 14828Section 143(2)26Section 14726Section 13224Section 10(38)24Disallowance21Section 68

ARUNA SINGH ,THANE vs. ITO WARD 3(1), KALYAN

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2387/PUN/2024[2018-19]Status: DisposedITAT Pune11 Apr 2025AY 2018-19
For Appellant: \nDepartment by
Section 144BSection 147Section 156Section 208Section 210Section 234B(1)Section 249Section 249(4)Section 249(4)(b)

68,389/-\nRs.2,18,655/-\nRs.90,472/-\nRs.31,31,51,116/-\n3. Aggrieved, the assessee filed appeal before the Ld. CIT(A) who\nwithout admitting the appeal dismissed the appeal of the assessee on the\nground that the assessee has not filed the return of income as well as not\npaid an amount equal to the amount of advance

Showing 1–20 of 53 · Page 1 of 3

14
Penalty14
Reopening of Assessment11

OLIVE TREE TRADING PVT LTD,PUNE vs. ITO, CIRCLE 2, PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

ITA 899/PUN/2024[2018-19]Status: DisposedITAT Pune28 Jan 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Narendra JoshiFor Respondent: Shri Amol Khairnar
Section 115BSection 143(1)Section 143(2)Section 144Section 147Section 40Section 69C

Section 249(4) of the Act.” 5. Aggrieved by such order of the Ld. CIT(A), the assessee is before the Tribunal and all the grounds of appeal relate thereto. 6. The Ld. AR submitted that the assessee failed to respond to the notice(s) of hearing issued by the Ld. CIT(A) as well as the deficiency letter

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)

249, grant immunity from imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276CC, where the proceedings for penalty under section 270A has not been initiated under the circumstances referred to in sub-section (9) of the said section 270A. (4) The Assessing Officer shall, within a period

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

249 ITR 533. (ii) Fr. Mullers Charitable Institutions, 363 ITR 230. (E). As regards to the allegation of violation of provisions of section 13(1)(c) by providing rent free accommodation to Shri Maruti N. Navale, it is submitted that the said Shri Maruti N. Navale had not been paid any remuneration by the appellant society for the following

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

ITA 1176/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

section 80IA(1) of the Act, it is mentioned that ITA Nos.1176 & 1244/PUN/2015 10 profits and gains derived from such business are to be allowed as deduction. In this regard, reliance was placed on the ratio laid down by the Hon'ble Supreme Court in CIT Vs. Sterling Foods (1999) 237 ITR 579 (SC) and Pandian Chemicals

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

ITA 1244/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

section 80IA(1) of the Act, it is mentioned that ITA Nos.1176 & 1244/PUN/2015 10 profits and gains derived from such business are to be allowed as deduction. In this regard, reliance was placed on the ratio laid down by the Hon'ble Supreme Court in CIT Vs. Sterling Foods (1999) 237 ITR 579 (SC) and Pandian Chemicals

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Respondent: S/Shri Suchek Anchaliya and
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

section 68. The relevant observations of the Hon'ble High Court read as under: "5. We have perused the concurrent findings and on which heavy reliance is placed by Mr.Sureshkumar. While it is true that the Commissioner extensively referred to the correspondence and the contents of the report of the Investigation carried out in paras

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

section 68. The relevant observations of the Hon'ble High Court read as under: "5. We have perused the concurrent findings and on which heavy reliance is placed by Mr.Sureshkumar. While it is true that the Commissioner extensively referred to the correspondence and the contents of the report of the Investigation carried out in paras

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

249 (SC). 36. The various other decisions relied on by the Ld. Counsel for the assessee also support his case to the proposition that where addition based on penny stock transaction had already been considered while making scrutiny assessment under section 143(3), notice for reopening under section 148 for same transaction could not be issued in absence

SAITAWADEKAR JEWELLERS ,CHIPLUN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE 1, PUNE

The appeal of the assessee is Partly Allowed

ITA 870/PUN/2022[2015-16]Status: DisposedITAT Pune03 May 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.870/Pun/2022 िनधा"रणवष" / Assessment Year : 2015-16 Saitawadekarjewellers, The Pr.Cit, Pune-1. 1825, B2 Padma Talkies Bldg, Vs Opp.Urban Bank Bazar Peth, Chiplun – 415605. Pan : - Appellant/Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sardar Singh Meena,Irs – Dr Date Of Hearing 10/02/2023 Date Of Pronouncement 03/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assesseeisdirected Against The Order Of Ld. Principal Commissioner Of Income Tax, Pune-1Dated 22.11.2022Emanating From The Order Of The Assessing Officer Dated 27.11.2017Under Section 143(3) Of The Income Tax Act, 1961 For The A.Y.2015-16. The Assesseehas Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law The Ld. Pcit In His Order U/S 263, While Giving Effect To The Order Dtd.31.05.2022 Of The Honorable Itat, Erred In Making The Following Additions To The Income Determined Vide Assessment Order Saitawadekar Jewellers [A]

Section 115BSection 133ASection 143(3)Section 263Section 40A(3)Section 69

249 ITR 290 (Guj) In view of the law laid down in these cases, the amount of excess stock found during the survey viz. Rs. 30,01,449/- is to be added back in the assessee’s regular income. …..The tax on this amount is to be computed u/s 115BBE of the Income-tax Act, 1961. 6. The assessee

SHASHI STRUCTURAL ENGINEERS PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE

In the result, the appeal is allowed for statistical purposes

ITA 716/PUN/2023[2017-18]Status: DisposedITAT Pune01 Aug 2023AY 2017-18

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviassessment Year : 2017-18

Section 249(4)Section 250

section 249(4) of the Act. The ld. CIT(A) observed that the tax payable as on the date of filing of the return of income was Rs.53,38,200/- and the assessee had paid only a sum of Rs.29,98,181/- as self-assessment tax. The ld. AR has brought to our notice the fact of the assessee

INCOME TAX OFFICER, DHULE vs. DHULE ZILHA PARISHAD KARMACHARI SAHAKARI PATPEDHI MARYADIT DHULE, DHULE

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 769/PUN/2024[2020-21]Status: DisposedITAT Pune28 Jan 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Amol Khairnar
Section 143(1)(a)Section 143(2)Section 144Section 68Section 80P(2)(a)

249/- by making an addition of Rs.29,55,34,049/- on account of unexplained cash credits u/s 68 r.w.s. 115BBE of the Act and disallowing the claim of deduction u/s 80P(2)(a)(i) of the Act of Rs.80,80,200/-, to the Nil income returned by the assessee. 4. On appeal, the Ld. CIT(A) allowed the deduction claimed

GOODYEAR SOUTH ASIA TYRES PVT.LTD,,AURNAGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGABAD

In the result, both the appeals are partly allowed

ITA 1763/PUN/2019[2015-16]Status: DisposedITAT Pune21 Oct 2020AY 2015-16

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryिनधा"रण वष" / Assessment Year : 2014-15

Section 143(3)

4. Succinctly, the factual panorama of the case is that the assessee is an Indian company engaged in the manufacturing of Goodyear branded Medium, Commercial truck tyres, Wire built tyres, Road tyres and Rear farm tyres. Return of income was furnished declaring total income of Rs.75.83 crore. After set-off of brought forward depreciation/loss of Rs.56.74 crore, income was arrived

GOODYEAR SOUTH ASIA TYRES PVT.LTD,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGABAD

In the result, both the appeals are partly allowed

ITA 1736/PUN/2018[2014-15]Status: DisposedITAT Pune21 Oct 2020AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryिनधा"रण वष" / Assessment Year : 2014-15

Section 143(3)

4. Succinctly, the factual panorama of the case is that the assessee is an Indian company engaged in the manufacturing of Goodyear branded Medium, Commercial truck tyres, Wire built tyres, Road tyres and Rear farm tyres. Return of income was furnished declaring total income of Rs.75.83 crore. After set-off of brought forward depreciation/loss of Rs.56.74 crore, income was arrived

SANDVIK MACHINING SOLUTION AB, (FORMERLY KNOWN AS) SANDVIK TOLLING SEVERIGE AB),,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE -2,, PUNE

In the result, the appeal of the assessee is allowed

ITA 1319/PUN/2019[2016-17]Status: DisposedITAT Pune14 Feb 2020AY 2016-17

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Alok Malviya
Section 143(2)Section 144(3)Section 144CSection 144C(5)Section 9(1)(vi)Section 9(1)(vii)

68,150/-. The case was selected for scrutiny and thereafter notices u/s 143(2) and 142(1) of the Act along with questionnaire were issued to the assessee. On perusal of the details in return of income furnished, it was noticed that assessee had received Rs.59,66,099/- from Sandvik Asia Private Limited (SAPL) on account of IT support services

ADIENT INDIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeals are partly allowed for statistical purposes in above terms

ITA 1507/PUN/2017[2011-12]Status: DisposedITAT Pune06 May 2022AY 2011-12

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe
Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249

ADIENT INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -7,, PUNE

Appeals are partly allowed for statistical purposes in above terms

ITA 1506/PUN/2017[2010-11]Status: DisposedITAT Pune06 May 2022AY 2010-11

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe
Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249

ADIENT INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeals are partly allowed for statistical purposes in above terms

ITA 512/PUN/2018[2012-13]Status: DisposedITAT Pune06 May 2022AY 2012-13

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe
Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249

SHEI RAJIV NAGARI PATASAVNSTHA MARYA HITANI,GADHINGLAJ vs. INCOME TAX OFFICER WARD 1 KOLHAPUR , KOLHAPUR

In the result, the appeal of the assessee is dismissed

ITA 1727/PUN/2025[2019-20]Status: DisposedITAT Pune27 Jan 2026AY 2019-20

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Smt. Indira R. Adakil
Section 143(2)Section 147Section 148Section 249(4)Section 68Section 80P(2)(a)

68 of the Act and disallowed the claim of deduction u/s 80P(2)(a)(i) of the Act. On appeal, the Ld. CIT(A)/NFAC dismissed the appeal of the assessee by applying the provisions of section 249(4

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C

68, involving proceeding u/s.143(3) r.w.s.144C(13) of the I.T.ACT, 1961 ; in short "the Act. Heard both the parties. Case file perused. 2. The assessee raises the following substantive grounds in the instant appeal. ―1. That on facts and circumstances of the case and in law, the AO erred in assessing the income of the Appellant under the normal provisions