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Section 2634 Section 143(3)2

VIVEK NATHURAM GAVHANE,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 849/PUN/2025[2020-21]Status: DisposedITAT Pune04 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.849/Pun/2025 Assessment Year : 2020-21

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde

Section 133ASection 143(2)Section 143(3)Section 263Section 32Section 69C

section 32 of the Income Tax Act 196. As asset is owned and 12 Vivek Nathuram Gavhane used by the assessee for business purpose. Further the fixed assets chart contains the details of the depreciation expenses.” 12. From the above reply of assessee, we find that the issue which has been referred by ld. PCIT in the impugned order relating