Akshay Rangraoji Umale, Pune vs. DCIT, Circle 12 Pune, Pune
The appeal of the assessee is ALLOWED in above terms
ITA 1428/PUN/2023[2019-20]Status: DisposedITAT Pune01 Feb 2024AY 2019-20
Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1428/Pun/2023 निर्धारण वर्ष / Assessment Year : 2019-19 Akshay Rangroji Umale A-402, Pride Panorama, Shivaji Hsg. Society, Sb Road, Pune-411016 Pan: Aampu7528K . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 5Section 6(1)Section 90
article 25 of DTAA. It is apt to mention here that the very insertion of rule 128 is stemmed out of provision of section 295(1)(ha) of the Act which empowered the board to prescribe procedure for granting of relief or deduction of any income-tax paid
