AMOL VIKAS GHOLAP,NASHIK ROAD vs. ITO WARD 1(2), NASHIK
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 06.03.2026 passed by Ld. Addl./JCIT(A)-2, Surat [‘Ld. CIT(A)’] for the assessment year 2012-13. 2. Facts of the case, in brief, are that the assessee is an individual and has furnished his return of income on 31.07.2012 declaring income of Rs.2,65,010/-. The case was reopened u/s 147 of the IT 2 Act and notice u/s 148 of the IT Act was issued on 31.03.2019. The assessee furnished return in response to above notice on 26.04.2019. Subsequently, the Assessing Officer vide order dated 26.09.2019 completed the assessment proceedings u/s 143(3) r.w.s. 147 of the IT Act by determi
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