INCOME TAX OFFICER , KOLHAPUR vs. PIRAJIRAO PRATHAMIK SHIKSHAK SAHAKARI PATPEDHI MARYADIT KAGAL, KOLHAPUR
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE
PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2020-21 on 12.09.2025, emanating from the Assessment Order u/s 143(3) r.w.s. 144B of the Act, dated 29.09.2022. 2. The Revenue has raised the following grounds of appeal : “i)
Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made u/s 56 of the Act by the Assessing Officer on account of "other income" earned from deposits/investments held in the banks of Rs. 2,39,97,735/- withou
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