AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

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ITA 1094/PUN/2024Status: DisposedITAT Pune26 November 2024AY 2015-16Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)26 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval granted by the JCIT under Section 153D was invalid due to lack of application of mind, rendering the assessment order liable to be quashed. Consequently, the grounds challenging the additions on merit became academic.

What were the facts?

During a search, evidence of suppressed professional receipts was found. The Assessing Officer made additions after allowing some expenses not recorded in books. The CIT(A) granted partial relief on anesthesia charges but rejected other medicine expense claims.

What were the issues?

Whether the approval granted by the JCIT under Section 153D was valid and whether the assessment order passed without proper approval is liable to be quashed.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3),Section 153D

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

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

For Appellant: Shri Nikhil Pathak
For Respondent: Shri Ramnath P Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 21.11.2024 Sr. PS/PS 2 Draft placed before author 22.11.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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