INCOME TAX OFFICER(EXEMPTIONS), WARD-2, PUNE, PUNE vs. CHINCHWAD SHIKSHAN PRASARAK MANDAL, PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of Revenue pertaining to A.Y.2018-19 is against the order dated 07.11.2025 framed by National Faceless Appeal Centre, Delhi passed u/s.250 of the Income Tax Act, 1961 (in short ‘the Act) arising out of Assessment order dated 21.08.2021 passed u/s.143(3) r.w.s.144B of the Act.
The grievance of the Revenue is two fold, firstly that ld.CIT(A) has acted beyond juri iction by setting aside the issues to the file of ld. Juri ictional Assessing Officer ignoring the fact that such powers are available only in case of the assessment orders passed u/s.144 of the Act a
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