NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1826/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2026AY 2016-17
Bench: Shri R.K. Panda & Ms. Astha Chandra
For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A
TDS renders the transactions genuine is rejected as being devoid of merit in the light of the surrounding circumstances.
4.3.7 Further,considering the tax evasion in the instant case, it is pertinent to refer to ratio of the decision of the Hon‟ble Supreme Court in case of RajendranChingaravelu Vs. R.K. Mishra (320 ITR 1), in which