AMOL SHRIDHAR CHOUGULE,SHIROL vs. ITO, WARD 1, ICHALKARANJI, ICHALKARANJI

ITA 387/PUN/2026Status: DisposedITAT Pune02 September 2026AY 2017-183 pages

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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Bhuvnesh Kankani
For Respondent: Shri Rajesh Haladkar
Hearing: 27.07.2026Pronounced: 02.09.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y.2017-18 is against the order dated 13.11.2025 framed by National Faceless Appeal Centre, Delhi passed u/s.250 of the Income Tax Act, 1961 (in short ‘the Act) arising out of Penalty order dated 25.01.2022 passed u/s.271B of the Act.

2.

The only grievance of the assessee is that ld.CIT(A) erred in confirming the penalty levied by the Assessing Officer u/s.271B of the Act at Rs.1.50 lakh for not getting the books of account audited.

3.

We have heard the rival submissions and perused the record placed before us. We observe that the assess

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