Assistant Commisisoner of Income-Tax vs. Shri Satish Damji Chauhan
Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed
ITA 1187/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm
For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)
…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1185/PUN/2015 यनधाारण वषा / Assessment Year : 2011-12 Assistant Commissioner of Income Tax, Ratnagiri Circle, Ratnagiri .......अऩीऱाथी / Appellant बनाम / V/s. Shri Dharamsi Hirji Chauhan, 777, Shivaji Nagar, Ratnagiri – 415612 PAN : AASPC0104B ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1186/PUN/2015 यनधाारण वषा / Assessment Year : 2011-12 Assi…