HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE
In the result, the appeal filed by the assessee is allowed
ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)
For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A
153D of the Act was not proper. The Hon'ble Tribunal has not given any finding that the purchases claimed to have been made by M/s. BVG India Ltd. from the appellant are genuine. In view of these facts, my factual findings while deciding the appeal of M/s. BVG India Ltd. has not been reversed by the Hon'ble ITAT
