SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE
In the result, the appeal filed by the assessee is partly allowed
ITA 1432/PUN/2025[2020-21]Status: DisposedITAT Pune22 Sept 2025AY 2020-21
Bench: Dr.Manish Borad & Shri Vinay Bhamore
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 263
TDS. Appellant contends that, receivers of the related income are either not eligible to suffer disallowance u/s 40(a)(ia), or, ought to have offered the related income to "TAXATION" for AY 2020-21. 8. Learned PCIT-3, Pune erred in law and on facts in not appreciating that, income of Rs.64,93,534/- relating to sale of electricity power
