JAISINGPUR VYAPARI NAGRI SAHAKARI PATSANSTHA MARYADIT,KOLHAPUR vs. INCOME TAX OFFICER WARD 1, KOLHAPUR

ITA 2468/PUN/2025Status: DisposedITAT Pune08 July 2026AY 2015-1614 pages

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

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

For Appellant: Shri Bhuvanesh Kankani
For Respondent: Smt. Sonal L. Sonkavde
Hearing: 05.05.2026Pronounced: 08.07.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 19.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. The appellant has raised the following grounds of appeal :- “1. On the facts and circumstance prevailing in the case and as per provisions and scheme of the Act it be kindly held that Assessment Proceeding so completed are not in accordance

2 with the provisions of sec. 147 of the Act since the issue of re- opening the case and the issue on which addition is made are totally different. Thus, the Assessment Proceedings so

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