SAGAR DEVELOPER,PUNE vs. ACIT CIR-2, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA
PER ASTHA CHANDRA, J.M.:
The appeal filed by the assessee is directed against the order dated 17-12-2025 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2021-22. 2. This is the second round of appeal before the Tribunal. Briefly stated, the facts of the case are that the assessee is a partnership firm. It is engaged in construction of housing projects. For AY 2021-22, the assessee filed its return of income on 26-02-2022 declaring total income at Rs. NIL after claiming a deduction of Rs. 38,54,918/- u/s. 80IBA
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