OM SAI HOMES,PUNE vs. THE DCITCIRCLE-12, PUNE

ITA 344/PUN/2026Status: DisposedITAT Pune30 July 20264 pages

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Respondent: Ms. Bhavya I. V
Hearing: 21.07.2026Pronounced: 30.07.2026

PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 05.01.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2016-17 respectively.

2.

Since the facts are identical and both the appeals were heard together, therefore, we proceed to dispose of the same by this common order.

3.

Facts of the case, in brief, are that the assessee is a partnership firm and has furnished its return of income on 17.10.2016 declaring total income of Rs.2,68,96,680/-, however, the return of income was treated as invalid return, since it was not verified either electronically or by sending physical copy to CPC. Since the return is treated as non-est, the Assessing Officer has reasoned to beli

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