MOIZE MOHSIN MALA,SATARA vs. ACIT , SATARA

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ITA 1918/PUN/2024Status: DisposedITAT Pune27 April 2026AY 2015-164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative requested to withdraw the appeal. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order upholding additions made by the AO under sections 68 and 69C. The assessee had returned income of Rs. 26,35,680, but the assessed income was Rs. 49,48,394.

What were the issues?

The appeal concerned additions for alleged bogus LTCG and commission paid to entry providers. The assessee also raised a ground regarding the opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 68,Section 69C,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Kishor B Phadke
For Respondent: Shri Manish Sinha, JCIT(through virtual)
Hearing: 27/04/2026Pronounced: 28/04/2026

आदेशधिपसधर / BY ORDER,

/ / TRUE COPY / / सहधयक रनिस्ट्रधर /Assistant Registrar आयकरअपऩलऩयअनर्करण, पपणे/ITAT, Pune.

ITA No.1918/PUN/2024

S.No. Details Date Remarks 1. Draft dictated on 28.04.2026 Sr. P.S./P.S. 2. Draft placed before author .04.2026 A.M. 3. Draft proposed & placed .04.2026 J.M. before the Second Member 4. Draft discussed/approved by .04.2026 J.M. Second Member 5. Approved Draft comes to the .04.2026 Sr. P.S./P.S. Sr. PS/PS 6. Kept for pronouncement on .04.2026 Sr. P.S./P.S. 7. Date of uploading of Order .04.2026 Sr. P.S./P.S. 8. File sent to Bench Clerk .04.2026 Sr. P.S./P.S. 9. Date on which the file goes to .04.2026 the Head Clerk 10. Date on which file goes to the .04.2026 A.R. 11. Date of Despatch of order .04.2026

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