KIRLOSKAR CHILLERS PVT.LTD,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 11,, PUNE
In the result, the appeal of the assessee in ITA
ITA 594/PUN/2019[2011-12]Status: DisposedITAT Pune23 Aug 2022AY 2011-12
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.594 & 595/Pun/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 Kirloskar Chillers Pvt. Ltd., Vs. Jcit, Range-11, Pune. 8Th Floor, Cello Platina, Fergusson College Road, Shivajinagar, Pune-411005. Pan : Aabck1730B Appellant Respondent Assessee By : Shri C. H. Naniwadekar Revenue By : Shri S. P. Walimbe Date Of Hearing : 03.08.2022 Date Of Pronouncement : 23.08.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 4, Pune [‘The Cit(A)’] Dated 01.02.2019 For The Assessment Years 2011-12 & 2012-13 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.594/Pun/2019 For The Assessment Year 2011-12 Are Stated Herein.
For Appellant: Shri C. H. NaniwadekarFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 271(1)(c)
bogus purchases.
Accordingly, the appellant company filed a revised return of income on 13.03.2013, offered the said additional income. Against the said return of income, the assessment was completed by the Jt.
Commissioner of Income Tax, Range-11, Pune (‘the Assessing
Officer’) vide order dated 10.03.2014 passed u/s 143(3) of the Income Tax Act, 1961 (‘the Act’) accepting
