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 637/PUN/2018[2009-10]Status: DisposedITAT Pune14 Nov 2018AY 2009-10
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
depreciation on assets of Hyderabad unit which is defunct for A.Y.2008-09 to 2010-11. 13. It is the submission of the Ld. Counsel for the assessee that since the order has been passed by the Assessing Officer after obtaining approval of the Addl.CIT u/s.153D of the I.T. Act, therefore, the Ld.CIT has no power to exercise his jurisdiction u/s.263
