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
254(1) of Income Tax Act
PER PAWAN SINGH, JUDICIAL MEMBER:
1. This appeal by the assessee is directed against the order of learned Principal
Commissioner of Income Tax (in short, the “ld. PCIT") – 2, Nagpur dated
30/03/2021 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal:
“1. Whether on the facts and circumstances