Holiday Developers (P.) Ltd. v. ITO (159 Taxmann.com 178)

MR. HARIVIJAY PRALHAD JOSHI,PUNE vs. ITO WARD 3(3), PUNE, SWARGATE

In the result, appeal of the assessee is partly allowed

ITA 2297/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2297/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 S Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. Pan: Aappj9257M Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Bafna Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.11.2024 Emanating From The Assessment Order Passed Under

Section 147Section 148Section 151Section 250Section 250(6)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2297/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 s Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. PAN: AAPPJ9257M Appellant/ Assessee Respondent /Revenue Assessee by Shri PIyush Bafna Revenue by Smt Neha Thakkar – (Virtual) On Rotation Duty Date of hearing 22/01/2026 Date of pronounce…

IMRAN MAJEED,SRINAGAR vs. ITO, WARD 1, SRINAGAR, SRINAGAR

In the result, the appeal for the Asstt

ITA 586/ASR/2024[2019-20]Status: DisposedITAT Amritsar25 Nov 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

Section 147Section 148Section 148ASection 151Section 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 585 & 586/Asr/2024 Assessment Years: 2018-19 & 2019-20 Imran Majeed Vs. Income Tax Officer, Prop. Dreams Destination Ward-1, Srinagar Tour and Travels, Durga Nag Sonwar, Srinagar 190004, Jammu & Kashmir [PAN: AMWPM 2479H] (Respondent) (Appellant) Appellant by : Sh. Rohit Kapoor, Adv. & Sh. V. S. Aggarwal, ITP : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 23.09.2025 ’ Date of Pronouncement : 25.11.2025 ORDER Per Udayan Das…

IMRAN MAJEED,SRINAGAR vs. ITO WARD 1, SRINAGAR, SRINAGAR

In the result, the appeal for the Asstt

ITA 585/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

Section 147Section 148Section 148ASection 151Section 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 585 & 586/Asr/2024 Assessment Years: 2018-19 & 2019-20 Imran Majeed Vs. Income Tax Officer, Prop. Dreams Destination Ward-1, Srinagar Tour and Travels, Durga Nag Sonwar, Srinagar 190004, Jammu & Kashmir [PAN: AMWPM 2479H] (Respondent) (Appellant) Appellant by : Sh. Rohit Kapoor, Adv. & Sh. V. S. Aggarwal, ITP : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 23.09.2025 ’ Date of Pronouncement : 25.11.2025 ORDER Per Udayan Das…

ACIT(IT)-1(2)(1), MUMBAI vs. BARCLAYS EXECUTION SERVICES LIMITED, LONDON

In the result, the appeal filed by the Revenue is dismissed and the cross-objection filed by the assessee is dismissed as infructuous

ITA 4253/MUM/2025[2017]Status: DisposedITAT Mumbai31 Oct 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 144CSection 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ACIT (IT)-1(2)(1) Vs. Barclays Execution Mumbai Services Limited 1, Churchill Place London, United Kingdom PAN/GIR No.AAECB2079H (Appellant) .. (Respondent) CO No.235/Mum/2025 (Arising out of ITA No.4253/Mum/2025) (Assessment Year :2017-18) Barclays Execution Vs. ACIT (IT)-1(2)(1) Services Limited Mumbai 1, Churchill Place London, United Kingdom PAN/GIR No.AAECB2079H (Appellant) .. (Respondent) Assessee by Shri Madhur Agrawal, Advocate Revenue by Shri Satya Pal Kumar, CIT…

AMIT SURESH AGRAWAL,SATARA vs. ITO WARD-2, SATARA

In the result, appeal of the assessee is partly allowed

ITA 2225/PUN/2025[2016-17]Status: DisposedITAT Pune30 Oct 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149(1)(b)Section 151Section 151ASection 153ASection 153CSection 250Section 271(1)(c)Section 68

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2225/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, s Ward-2, Satara. Satara – 415002. Maharashtra. PAN: ABGPA2925D Appellant/ Assessee Respondent / Revenue Assessee by Shri Suhas Kulkarni – Advocate Revenue by Shri Eknath Abhang – Add.CIT(DR) Date of hearing 30/10/2025 Date of pronouncement 30/10/2025 आदेश/ ORDER PER D…

SIDDHARTH RAIKUMAR NAHAR,PUNE vs. DCIT, CIR-5, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 2062/PUN/2025[2017-18]Status: DisposedITAT Pune29 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2062/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Bharat Andhale

Section 147Section 148Section 148ASection 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2062/PUN/2025 Assessment Year : 2017-18 Siddharth Raikumar Nahar, Vs. DCIT, Circle-5, 121, C/o. M.M. Nahar, Pune Market Yard, Pune 411 037 Maharashtra PAN : AANPN7448N Appellant Respondent Appellant by : Shri Nikhil S Pathak Respondent by : Shri Bharat Andhale Date of hearing : 08.10.2025 Date of pronouncement : 29.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y.…

SANCHIT KANTILAL GANORE,BHAGUR vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is partly allowed

ITA 1767/PUN/2025[2017-18]Status: DisposedITAT Pune19 Sept 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

Section 147Section 148Section 149Section 151Section 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1767/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, s. Ward-1(1), Nashik. Nashik - 422502. PAN: APRPG4907J Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna Revenue by Shri Aviyogi Ambadkar– Add.CIT(DR) Date of hearing 09/09/2025 Date of pronouncement 19/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This ap…

VISHAL VIJAY JAISWAL,JALGAON vs. ITO WARD 2(1), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 1634/PUN/2025[2017-18]Status: DisposedITAT Pune03 Sept 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Sanjay Dhivare

Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1634/PUN/2025 Assessment Year : 2017-18 Vishal Vijay Jaiswal, Vs. ITO, Ward-2(1), Bus Stand Road, Jalgaon Faizpur, Tal: Yawal, Dist: Jalgaon-425503, Maharashtra PAN: ANDPJ9632M Appellant Respondent Appellant by : Shri Vinay Kawadia (through virtual) Respondent by : Shri Sanjay Dhivare Date of hearing : 11.08.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.05.2025 o…

ATUL BHANUDAS SHINDE,PUNE vs. INCOME TAX OFFICER, WARD 14(5), PUNE

In the result, appeal of the assessee is partly allowed

ITA 970/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.970/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Atul Bhanudas Shinde, V The Income Tax Officer, Shetphal Haveli, Dhenu Nagar, S Ward-14(5), Pune. Bawada S.O, Shetphal Haveli, Pune – 413103. Maharashtra. Pan: Ectps5299N Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate –Ar Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 04/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee In Form No.36 Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 14.02.2025 Emanating From Assessment Order Under Section 147 R.W.S 144 R.W.S 144B Of The Act, For A.Y.2017-18 Dated 20.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 68

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.970/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Atul Bhanudas Shinde, V The Income Tax Officer, Shetphal Haveli, Dhenu Nagar, s Ward-14(5), Pune. Bawada S.O, Shetphal Haveli, Pune – 413103. Maharashtra. PAN: ECTPS5299N Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate –AR Revenue by Shri Ajay D. Kulkarni – Addl.CIT(DR) Date of hearing 04/08/2025 Date of pronouncement 2…

ZUBER KHAN IQBAL KHAL PATHAN,DHULE vs. ITO WARD 1, DHULE, DHULE

In the result, appeal of the assessee in ITA No

ITA 757/PUN/2025[2016-17]Status: DisposedITAT Pune26 Aug 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.756 & 757/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai S Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. Pan: Abrpi3068E Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishore Phadke –Ar Revenue By Shri Ajay D. Kulkarni –Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 & A.Y.2016-17 Both Dated 29.04.2024 Emanating From Separate Assessment Orders Under Section 147 Of The Act, For A.Y.2017-18 & A.Y.2016-17 Respectively; Both Dated 19.05.2023. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.756 & 757/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai s Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. PAN: ABRPI3068E Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishore Phadke –AR Revenue by Shri Ajay D. Kulkarni –DR Date of hearing 07/08/2025 Date of pronouncement 26/08/2025 आदे…

ZUBER KHAN IQBAL KHAN PATHAN,DHULE vs. ITO, WARD 1, DHULE , DHULE

In the result, appeal of the assessee in ITA No

ITA 756/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.756 & 757/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai S Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. Pan: Abrpi3068E Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishore Phadke –Ar Revenue By Shri Ajay D. Kulkarni –Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 & A.Y.2016-17 Both Dated 29.04.2024 Emanating From Separate Assessment Orders Under Section 147 Of The Act, For A.Y.2017-18 & A.Y.2016-17 Respectively; Both Dated 19.05.2023. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.756 & 757/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai s Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. PAN: ABRPI3068E Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishore Phadke –AR Revenue by Shri Ajay D. Kulkarni –DR Date of hearing 07/08/2025 Date of pronouncement 26/08/2025 आदे…

SHREEJI DEVELOPERS,VADODARA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), SURAT AT VADODARA, VADODARA

In the result, the appeal filed by the Assessee is hereby allowed

ITA 952/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2018-19

Section 144Section 147Section 184(5)Section 263Section 28

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “D” BENCH\nBefore: DR. BRR KUMAR, VICE PRESIDENT\nAnd Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nITA No: 952/Ahd/2025\n Assessment Year: 2018-19\nShreeji Developers\nJalashakti Apartment,\nSuryanagar, Waghodia\nRoad, Vadodara,\nVadodara-390019\nGujarat\nPAN: ADKFS6167R\n(Appellant)\nPrincipal Commissioner\nof Income Tax (Central),\nVs Surat\nAt Vadodara\n(Respondent)\nAssessee Represented: Ms. Mira Patel, A.R.\nRevenue Represented: Shri Sher Singh, CIT-DR\nDate of hearing : 30-07-2025\nDate of pronouncement : 07-08-2025\nआदेश/ORDER\nPER : T.R. SENT…

MAHESH GOKULDAS FULWANI,AURANGABAD vs. ITO WARD 1(1) AURANGABAD, AURANGABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 873/PUN/2025[2017-2018]Status: DisposedITAT Pune30 Jul 2025AY 2017-2018

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mahesh Gokuldas Fulwani Ito, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 Pan: Aajpf4456C (Appellant) (Respondent) Assessee By : Shri Girish Ladda Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 30-07-2025 O R D E R

For Appellant: Shri Girish LaddaFor Respondent: Shri Ramnath P Murkunde

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Mahesh Gokuldas Fulwani ITO, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 PAN: AAJPF4456C (Appellant) (Respondent) Assessee by : Shri Girish Ladda Department by : Shri Ramnath P Murkunde Date of hearing : 28-07-2025 Date of pronouncement : 30-07-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 28.01.2025 of the Ld. CIT(A) / NFA…