In the result, the appeal filed by the assessee is allowed
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 M/S. Karia Builders Ito, Ward 14(3), Pune 402, Konark Indrayu, Kondhwa, Vs. Pune – 411048 Pan: Aadfk5220B (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi Department By : Shri Ramnath P Murkunde Date Of Hearing : 17-07-2025 Date Of Pronouncement : 23-07-2025 O R D E R
271D of the Act by the Assessing Officer and sustained by the Ld. CIT(A) / NFAC. 21. Even otherwise also, a perusal of the notice u/s 148 of the Act dated 28.07.2022 issued for the assessment year 2017-18 shows that the same has been approved by the PCIT-4, Pune vide letter dated 27.07.2022 which is mentioned at page