Dilip Hari Amdekar, Pune vs. Income-Tax Officer, Ward - 12(2), Pune
In the result, appeal of the Assessee is Partly Allowed
ITA 1303/PUN/2018[2012-13]Status: DisposedITAT Pune03 Nov 2022AY 2012-13
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote. आयकर अपीलसं. / Ita No.1303/Pun/2018 िनधा"रण वष" / Assessment Year : 2012-13 Dilip Hari Ambedkar, The Income Tax Officer, C/O.Ambedkar & Associates, Vs Ward-12(2), Pune. Flat No.302, Jai Ravi Appt. Cts No.1002/44, Rajendranagar, Behind Tendulkar Jogging Track, Navi Peth, Pune – 411030. Pan: Aappa 3065 J Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri S P Walimbe – Dr Date Of Hearing 10/08/2022 Date Of Pronouncement 03/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-8, Pune, Dated 05.06.2018 For The A.Y. 2012-13 Under Section 250 Of The Income Tax Act, 1961(In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit(A) Erred In Upholding The Addition Made By Ao Of Rs.5,49,458/- U/S 14A Read With Rule 8D (Para 3) 2. The Learned Cit (A) Failed To Appreciate That Separate Books Of Accounts For Business & Investments Were Maintained. 3. The Learned Cit (A) Has Failed To Show That Expenditure Is Incurred By The Assesse For Investment.
Section 14ASection 250
…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER . आयकर अपीलसं. / ITA No.1303/PUN/2018 िनधा"रण वष" / Assessment Year : 2012-13 Dilip Hari Ambedkar, The Income Tax Officer, C/o.Ambedkar & Associates, Vs Ward-12(2), Pune. Flat No.302, Jai Ravi Appt. CTS No.1002/44, Rajendranagar, Behind Tendulkar Jogging Track, Navi Peth, Pune – 411030. PAN: AAPPA 3065 J Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri S P Walimbe – DR Date of hearing 10/08/2022 Date of pronouncement…
