MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR
Appeal is allowed in above terms
ITA 441/PUN/2019[2008-09]Status: DisposedITAT Pune29 Aug 2022AY 2008-09
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].
Section 143(3)Section 194CSection 40
194A,
194D, 194DA, 1941, 194K. However, in respect of section 1941
which is applicable to the rent payable on land, building, equipment and machinery has been inserted only by the Finance
Act, 2016 w. e. f. 01.06.2016. The appellant’s case relates to AY
2008-09 and therefore, the same is not applicable to the appellant’s case. Therefore, irrespective
