ELECTRONICA FINANCE LIMITED,PUNE vs. INCOME TAX OFFICER CIRCLE 1(1), PUNE

ITA 2231/PUN/2025Status: DisposedITAT Pune07 September 2026AY 2020-216 pages

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Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

Hearing: 03.09.2026Pronounced: 07.09.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

- This appeal is filed by the assessee against the order of the NFAC/CIT(A) Delhi passed under Sections 143(3) and u/sec250 of the Income Tax Act. The assessee has raised the following grounds of appeal. 1.“The Ld. CIT(A) erred in confirming the assessment framed under section 143(3) without appreciating that the assessee had furnished a re-computation of income through detailed submissions dated 04.03.2022 and 31.08.2022 in response to notices issued under section 142(1). The Ed. Assessing Officer, while completing the assessment, did not reject or object to the ITA. No. 223

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