ASHWINIKUMAR RAMKUMAR PODDAR,PUNE vs. THE ACIT, CENTRAL CIRCLE-1(2), PUNE
In the result, the appeal filed by the assessee in ITA
ITA 2757/PUN/2024[2021-22]Status: DisposedITAT Pune10 Apr 2026AY 2021-22
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2757/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. Acit, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. Pan : Aarpp7606E Appellant Respondent आयकर अपील सं. / Ita No.2758/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. Acit, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. Pan : Ahspp3084G Appellant Respondent Assessee By : Shri Sarvesh Kandelwal Revenue By : Smt. Sonal L. Sonkavde Date Of Hearing : 02.02.2026 Date Of Pronouncement 10.04.2026 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Two Different Assessees Are Directed Against The Separate Orders Dated 28.10.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2021-22 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Two Different Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2757/Pun/2025 For Adjudication As The Lead Case.
For Appellant: Shri Sarvesh KandelwalFor Respondent: Smt. Sonal L. Sonkavde
Section 02Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 22
deemed dividend under clause e of sub-section 22 of section 02 be calculated on the net debit balance which should be done after cumulatively taking into consideration the implied daily interest on the daily balances of current account maintained with the company - AEPL.
3. The appellant prays to be allowed to add, amend, modify, rectify, delete, and raise
