259 results for “condonation of delay”+ Section 02clear
Sorted by relevance
Key Topics
Showing 1–20 of 259 · Page 1 of 13
In the result, the appeal filed by the assessee is dismissed as not maintainable
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.692/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Pravin Babanrao Tambe, Vs. Pcit, Pune-4. Sr. No.14, Shree Datta Colony, Akashwani, Hadapsar, Pune- 411028. Pan : Aimpt5087G Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 12.12.2024 Date Of Pronouncement : 11.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2021 Passed By Ld. Pr.Cit, Pune- 4 [‘Ld. Pcit’] U/S 263 Of The It Act For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Ld Cit Erred In Law & On Facts In Invoking Jurisdiction Under Section 263 & Setting Aside Assessment Order For Fresh Assessment On The Ground That Assessment Has Been Framed
02,88,286/- towards expenses paid to one Mr. Shevale for acquiring access for entry into the land. Expenses incurred for acquiring access outside the land sold cannot be considered as expenses incurred for the purpose of claiming deduction u/s 48. According to him, the genuineness of the payment of expenses incurred by the assessee is also not verified