ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. GHANSHYAM M KACHI,, PUNE
In the result, the appeal of the Revenue in ITA
ITA 2127/PUN/2017[2014-15]Status: DisposedITAT Pune17 Jul 2023AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryacit, Circle-6, Vs Ghanshyam M. Kachi, Pune. 1101, Raviwar Peth, Pune-411 002 Pan: Aqwpk 4253 H Appellant/Revenue Respondent/Assessee C.O.No. 11/Pun/2021 (Arising Out Of Ita No.2127/Pun/2017) (A.Y. 2014-15) Ghanshyam M. Kachi, Vs Acit, Circle-6, 1101, Raviwar Peth, Pune. Pune-411 002 Pan: Aqwpk 4253 H Applicant/Assessee Respondent/Revenue
For Appellant: Shri Vijay D. Kendhe, CAFor Respondent: Shri M.G. Jasnani, DR
Section 143(3)Section 54ESection 54F
54F of the Act, which is therefore reversed and accordingly, the ground of appeal no.3 filed by the Revenue stands allowed.
9. As regards deduction u/sec. 54EC, the issue is covered by the decision of Hon‟ble Madras High Court in the case of CIT vs.
Coromandal Industries Limited in Tax Case Appeal No.443/2014, dated
16.12.2014, wherein