DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. MUKUND MANOHAR SANGAMNERKAR, PUNE
In the result, the cross objection filed by the assessee in C
ITA 1092/PUN/2023[2017-18]Status: DisposedITAT Pune16 Oct 2024AY 2017-18
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1092/Pun/2023 िनधा"रण वष" / Assessment Year: 2017-18 Dcit, Circle-1(1), Pune. Vs. Mukund Manohar Sangamnerkar, 210/B, Amogh, Opp. Ganjave Chowk, Navi Peth, Near Lokmanya Wachanalay, Pune- 411030. Pan : Adxps4789A Appellant Respondent C.O. No.09/Pun/2024 (Arising Out Of Ita No.1092/Pun/2023) िनधा"रण वष" / Assessment Year: 2017-18 Mukund Manohar Vs. Dcit, Circle-1(1), Pune. Sangamnerkar, 210/B, Amogh, Opp. Ganjave Chowk, Navi Peth, Near Lokmanya Wachanalay, Pune- 411030. Pan : Adxps4789A Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Abhay A. Avchat Date Of Hearing : 06.08.2024 Date Of Pronouncement : 16.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 24.08.2023 Passed By Ld. Cit(A)/Nfac For The Assessment
For Appellant: Shri Abhay A. AvchatFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 68
section 68 gets invoked?
2)
Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made by the AO u/s 69 of the Act (inadvertently mentioned as u/s 68 in assessment order) on account of the FD/investments not recorded in the books of account, without considering the fact