FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR
In the result, this appeal of assessee is allowed
ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12
Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act
Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B
delay may not be condoned. On the admission of additional ground of appeal, the ld. CIT–DR submits that no such ground of appeal was raised before assessing officer, thus, at this stage, the assessee is not eligible to raise such plea. Even otherwise the jurisdiction of assessee, being a retired Government employee lies with assessing officer / ITO, Ward
