M/S. B.U. BHANDARI SCHEMES,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL,, PUNE
In the result, all the appeals of assessee are allowed
ITA 640/PUN/2018[2012-13]Status: DisposedITAT Pune14 Nov 2018AY 2012-13
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.637 To 641/Pun/2018 यििाारण वषा / Assessment Years : 2009-10 To 2013-14 M/S. B.U. Bhandari Schemes, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb6865J Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.642/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Enterprises, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aaifb0139M Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune आयकर अपीऱ सं. / Ita No.643/Pun/2018 यििाारण वषा / Assessment Year : 2009-10 M/S. B.U. Bhandari Nandgude Patil Associates, 1182, Above Hdfc Bank, Fc Road, Shivaji Nagar, अऩीऱाथी/Appellant Pune – 411005 …. Pan: Aagfb8429C Vs. The Pr. Commissioner Of Income Tax-Central, …. प्रत्यथी / Respondent Pune
For Appellant: Shri V.L. Jain
Section 132Section 143(3)Section 153ASection 153DSection 263
153A of the Act after obtaining approval of Additional CIT under section 153D of the Act, arose before the Tribunal in bunch of appeals in the case of Dhariwal Industries Limited Vs. CIT (supra).
The Tribunal vide order dated 23.12.2016 observed as under:-
“12. We have considered the rival arguments made by both the sides, perused the orders
