VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE
In the result, the appeals filed by the assessee are allowed for statistical purposes
ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16
Bench: Shri R. K. Panda & Ms Astha Chandra
For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I
section 801B(10), which requires interpretation of the financial year in which the housing project is approved by the local authority The texts as well as contexts of both the cases are altogether different and are streets away from each other. Ergo, the reliance of the Id. AR on this judgment is of no consequence in the present case