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Landmark Rulings

ITAT Pune — Direct Tax

383 rulings

  1. ITAT Pune · 24 Mar 2025
    Pune ITAT Clarifies Penalty Framework under Section 271(1)(b) Limiting Imposition to First Default in Non-Compliance with Notice under Section 142(1)

    Archana Prashant Date Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34969 (ITAT-PUNE) · Sections 142(1), 271(1)(b)

  2. ITAT Pune · 11 Mar 2025
    Pune ITAT Overturns Reassessment Based on Alleged Bogus Loans, Citing Lack of Non-Disclosure by Assessee

    Manoj Madanlal Chhajed Vs ACIT

    (2025) TaxCorp(LJ) 34922 (ITAT-PUNE)

  3. ITAT Pune · 27 Feb 2025
    ITAT Validates Reassessment Proceedings, Confirms Adjustments on Unexplained Cash Deposits, and Partially Grants Relief to the Assessee

    Rehana Abdul Wahab Sain Vs ITO

    (2025) TaxCorp(LJ) 34883 (ITAT-PUNE)

  4. ITAT Pune · 09 Apr 2025
    Pune ITAT Upends Revenue’s Challenge on Unexplained Income Under Section 69A

    Nathmal Rupchand Jain Vs ACIT

    (2025) TaxCorp(LJ) 34881 (ITAT-PUNE) · Section 69A

  5. ITAT Pune · 26 Aug 2024
    Pune ITAT Allows Simultaneous Deductions Under Sections 54 and 54F, Rejects Revenue's Argument on Timing of Property Purchase

    Ramdas Sitaram Patil Vs ACIT

    (2024) TaxCorp(LJ) 34456 (ITAT-PUNE) · Sections 54, 54F

  6. ITAT Pune · 23 Aug 2024
    Pune ITAT Upholds Reassessment Proceedings, Confirms Addition of Rs. 30 Cr as Unexplained Income Under Section 68

    Prasanna Purple Mobility Solutions Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34445 (ITAT-PUNE) · Section 68

  7. ITAT Pune · 07 Aug 2024
    India-Italy DTAA Benefit Denied: Pune ITAT Upholds 15% DDT on Dividend Paid to Italian Shareholder

    Piaggio Vehicles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34405 (ITAT-PUNE)

  8. ITAT Pune · 11 Jul 2024
    Pune ITAT Quashes Revision Order, Holds Assessment Order Not Erroneous for Invoking Section 263

    Kaluram Ramlal Gehlot Vs PCIT

    (2024) TaxCorp(LJ) 34283 (ITAT-PUNE) · Section 263

  9. ITAT Pune · 11 Jun 2024
    Advance Tax Conundrum: ITAT Pune Sets Aside CIT(A)'s Order, Holds Assessee Not Liable to Pay Advance Tax on Assessed Income

    Dilip Hiralal Chaudhari Vs ITO

    (2024) TaxCorp(LJ) 34074 (ITAT-PUNE) · Section 249(4)(b)

  10. ITAT Pune · 10 Jun 2024
    Taxpayer Wins: ITAT Pune Grants Benefit of New Tax Regime Despite Delayed Form Filing

    Akshay Devendra Birari Vs DCIT

    (2024) TaxCorp(LJ) 34072 (ITAT-PUNE)

  11. ITAT Pune · 07 Jun 2024
    Pune ITAT Directs CPC to Allow Benefit of New Tax Regime Despite Late Submission of Form No. 10IE

    AKSHAY DEVENDRA BIRARI VERSUS DCIT, CPC, BENGALURU

    (2024) TaxCorp(LJ) 34062 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111903&Category=ITAT&CategoryType=Zip

  12. ITAT Pune · 18 May 2024
    Pune ITAT Holds Indication of Disallowance in Tax Audit Sine Qua Non to Invoke Sec. 143(1)(a)(iv)

    Sandvik Coromant India Pvt. Ltd Vs The Dy.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33914 (ITAT-PUNE) · Section 143(1)(a)(iv)

  13. ITAT Pune · 06 May 2024
    Pune ITAT Deletes Addition Under Section 68 for NBFC, Upholds Genuine Cash Receipts During Demonetization

    Shrijeet Finance Private Limited Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33842 (ITAT-PUNE) · Section 68

  14. ITAT Pune · 18 Apr 2024
    ITAT - Pune Tribunal Dismisses Appeal Based on Jurisdictional Authority of Assessing Officer’s Situs.

    DY. COMMISSIONER OF INCOME TAX CIRCULE-1 (1) , PUNE. VERSUS BARCLAYS GLOBAL SERVICES PVT. LTD. (AS A SUCCESSOR TO BARCLAYS SHARED SERVICES PVT. LTD.)

    (2024) TaxCorp(LJ) 33739 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111175&Category=ITAT&CategoryType=Zip

  15. ITAT Pune · 02 Feb 2024
    Pune Tribunal Allows Belated Foreign Tax Credit Claims, Eases Compliance Norms

    AKSHAY RANGROJI UMALE VERSUS DY. COMMISSIONER OF INCOME TAX, CIRCLE-12, PUNE

    (2024) TaxCorp(LJ) 33247 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=110086&Category=ITAT&CategoryType=Zip

  16. ITAT Pune · 11 Jan 2024
    Pune ITAT Clarifies Timeline for Regular Trust Registration, Upholds Harmonious Interpretation

    Shri Kailash Math Trust Vs The CIT(Exemption)

    (2024) TaxCorp(LJ) 33109 (ITAT-PUNE)

  17. ITAT Pune · 23 Dec 2023
    ITAT - Pune ITAT Overturns NFAC's Dismissal of Appeal, Cites Incorrect Limitation Calculation.

    Zainab Abbas Lokhandwala Vs ITO

    (2023) TaxCorp(LJ) 32985 (ITAT-PUNE)

  18. ITAT Pune · 30 Nov 2023
    ITAT - Pune ITAT Dismisses Assessee's Claim for Common Cost Allocation, Adjusts Comparable Selection.

    M/S. PERSISTENT SYSTEMS LIMITED, “BHAGEERATH” VERSUS ASSESSMENT UNIT, INCOME TAX DEPARTMENT

    (2023) TaxCorp(LJ) 32821 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108759&Category=ITAT&CategoryType=Zip

  19. ITAT Pune · 07 Nov 2023
    ITAT - Pune Tribunal Upholds Addition for Unrecorded Investments in Plot Purchases.

    NANDKUMAR JARAMAL WADHWA KRISHNA SALES VERSUS ACIT, JALNA CIRCLE, JALNA

    (2023) TaxCorp(LJ) 32684 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108328&Category=ITAT&CategoryType=Zip

  20. ITAT Pune · 25 Oct 2023
    ITAT - Pune ITAT Upholds Retrospective Application of Procedural Law: Interpretation of Sec.144C(15) in Focus.

    Mr. Abrar Fakirmohmmad Shaikh Vs ITO

    (2023) TaxCorp(LJ) 32603 (ITAT-PUNE) · Section 144C(15)

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