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67 results for “section 68”+ Section 5Aclear

Sorted by relevance

Karnataka298Delhi105Mumbai90Pune67Hyderabad33Kolkata32Bangalore30Chennai28Jaipur20Ahmedabad18Raipur17Surat9SC8Indore7Ranchi7Telangana6Panaji3Lucknow3Chandigarh3Amritsar2Cuttack2Patna2Nagpur1Orissa1

Key Topics

Section 271(1)(c)118Section 153A62Section 13238Addition to Income34Penalty24Search & Seizure19Section 143(3)12Section 133A10Survey u/s 133A10Section 250

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 15/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

Showing 1–20 of 67 · Page 1 of 4

9
Deduction9
Section 132(4)8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 14/PUN/2013[2005-06]Status: DisposedITAT Pune28 Feb 2018AY 2005-06

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 17/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 13/PUN/2013[2004-05]Status: DisposedITAT Pune28 Feb 2018AY 2004-05

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 102/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 101/PUN/2013[2007-08]Status: DisposedITAT Pune28 Feb 2018AY 2007-08

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 100/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 12/PUN/2013[2003-04]Status: DisposedITAT Pune28 Feb 2018AY 2003-04

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

5A was amended w.r.e.f. 01-06-2007 by the Finance (No.2) Act, 2009 and it became the Act on 13-08-2009. The present appeal relates to the penalty u/s.271(1)(c) of the Act and the said penalty is directly relatable to the said additional income of Rs.8,10,000/-. ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company Background

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

68, 69, 69A, 69B, 69C & 69D. 18. It is necessary to refer to Explanation 5A which reads as under: ―Explanation 5A – Where, in the course of a search initiated under section

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

In the result, the appeal filed by the assessee is allowed

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar
Section 143(1)Section 154Section 199Section 5A

68,31,328 The claim of the assessee that he is a resident of Goa and is governed by Portuguese Civil Code 1860 is not in dispute before this Tribunal. Section 5A

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

5A to section 271(1)(c) of the Act. Thereafter, addition was made on account of agricultural income and unexplained jewellery, for which penalty proceedings were initiated under section 271(1)(c) of the Act. However, no satisfaction was recorded as to which limb of said section has not been fulfilled. The Assessing Officer levying concealment penalty

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

5A to section 271(1)(c) of the Act. Thereafter, addition was made on account of agricultural income and unexplained jewellery, for which penalty proceedings were initiated under section 271(1)(c) of the Act. However, no satisfaction was recorded as to which limb of said section has not been fulfilled. The Assessing Officer levying concealment penalty

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

5A to section 271(1)(c) of the Act. Thereafter, addition was made on account of agricultural income and unexplained jewellery, for which penalty proceedings were initiated under section 271(1)(c) of the Act. However, no satisfaction was recorded as to which limb of said section has not been fulfilled. The Assessing Officer levying concealment penalty

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

5A to section 271(1)(c) of the Act. Thereafter, addition was made on account of agricultural income and unexplained jewellery, for which penalty proceedings were initiated under section 271(1)(c) of the Act. However, no satisfaction was recorded as to which limb of said section has not been fulfilled. The Assessing Officer levying concealment penalty

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 745/PUN/2016[2009-10]Status: DisposedITAT Pune11 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

5A to section 271(1)(c) of the Act. Thereafter, addition was made on account of agricultural income and unexplained jewellery, for which penalty proceedings were initiated under section 271(1)(c) of the Act. However, no satisfaction was recorded as to which limb of said section has not been fulfilled. The Assessing Officer levying concealment penalty