KALPANA SUBRAMANIAM,PUNE vs. INCOME TAX OFFICER WARD 13(1), PUNE
In the result, appeal of the assessee is allowed for statistical purpose
ITA 514/PUN/2025[2016-2017]Status: DisposedITAT Pune23 Apr 2025AY 2016-2017
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.514/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Kalpana Subramaniam, V The Income Tax Officer, 19A, B/H Regene Park, Ganpati S Ward-13(1), Pune. Chowk, Lunkad Towers, Pune – 411014. Maharashtra. Pan: Aswps7131C Appellant/ Assessee Respondent / Revenue Assessee By Shri Akashay Surana (Virtual Hearing) Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 02/04/2025 Date Of Pronouncement 23/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250Of The Income Tax Act, 1961; Dated 28.12.2024For Assessment Year 2016-17. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Order Passed Under Section 250 Of The Act By Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal
Section 148Section 148ASection 249(4)Section 249(4)(b)Section 250Section 250oSection 271(1)(c)
capital gains of Rs. 29,46,791/- by taking the incorrect purchase value of Rs.28,71,496/- and incorrect sale value of Rs.58,18,287/-.
7. The Ld. CIT(A) has failed to appreciate that the AO has erred in reopening the assessment u/s. 148 of the Act.
8. The Ld. CIT(A) has failed to appreciate that the notice