NUTECK POWER SOLUTIONS PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER CIRCLE 2, PUNE

ITA 1054/PUN/2026Status: DisposedITAT Pune08 July 2026AY 2021-222 pages

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

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Abhay Avachat
For Respondent: Ms. Bhavya. I.V., Jt. CIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-4, Hyderabad [Ld. Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2021-22 on 31.12.2025. 2. Findings and analysis:

We have heard both the parties and perused the record. In this case, the Ld. AR submitted that the assessee is private limited company engaged in manufacturing and sale of battery chargers, battery back-up units and EV products. In this case, order u/s 143(1) of the Act was passed on 11.11.2022 in the case of the assessee for AY 2021-22. The assessee has filed a c

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