PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PAT SANSTHA LTD,SANGLI vs. ACIT, CIRCLE SANGLI, SANGLI
In the result, appeal of the assessee in ITA
ITA 1327/PUN/2024[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1324, 1326 & 1327/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14, 2015-16 & 2014-15 Prakashbapu Patil Gramin V The Acit, Bigar Sheti Sahakari Pat S Circle-Sangli. Sanstha Ltd., Sahakari Pat Sanstha Ltd., Savali Miraj, Sangli – 416410. Maharashtra. Pan: Aaaap1616N Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 19/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Years 2013-14, 2015-16 & 2014-15; Dated 09.04.2024, 10.04.2024 & 09.04.2024 Respectively; Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, All These Three Appeals Were Heard Together
Section 139(1)Section 250Section 269TSection 271ESection 273
section 271E of the Act. Accordingly, grounds of appeal raised by the assessee are allowed.
5. In the result, appeal of the assessee in ITA
No.1324/PUN/2024 is allowed.
ITA Nos.1326 & 1327/PUN/2024 :
6. Since we have already discussed the issue the “lead case” at length and the facts of ITA No.1324/PUN/2024 are similar to the facts of ITA No.1326/PUN/2024
