INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE
In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed
ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18
For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68
TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of
6
CO No.43/PUN/2025
provisions of section 115BBE of the Act was also challenged before the Ld.
CIT(A) / NFAC.
8. Based on the arguments advanced by the assessee