UNIVERSAL REALTY,PUNE, INDIA vs. INCOME TAX OFFICER, WARD 3(3), SWARGATE, PUNE
In the result, appeal of the assessee is dismissed
ITA 811/PUN/2025[2018-2019]Status: DisposedITAT Pune29 May 2025AY 2018-2019
Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.811/Pun/2025 Assessment Year : 2018-19
For Appellant: Ms. Shweta JoshiFor Respondent: Shri Manish Mehta
Section 147Section 250Section 264
same
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Universal Reality because without doing so proceedings u/s 264 of the Act could not be initiated in terms of provision of Section 264(4)(b) of the Act.
Therefore, by doing so the ld. CIT(A) has acted well within the powers provided
