VANAZ ENGINEERS LIMITED,,PUNE vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE -7,, PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.1959/Pun/2017 िनधा"रण वष" / Assessment Year : 2009-10 Vanaz Engineers Limited, 85/1, Paud Road, Pune-411 038. .......अपीलाथ" / Appellant Pan : Aaacv6873B बनाम / V/S. Addl. Cit, Range- 7, ……""यथ" / Respondent Pune. Assessee By : Shri Rajendra Agiwal Revenue By : Shri Vitthal Bhosale सुनवाई क" तारीख / Date Of Hearing : 25.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 03.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 5, Pune (‘Cit(A)’ For Short) Dated 12.05.2017 For The Assessment Year 2009-10. 2. The Appellant Raised The Following Original Grounds Of Appeal :- “Based On The Facts & Circumstances Of The Case, Vanaz Engineers Limited (‘The Appellant’), Respectfully Craves Leave To Prefer An Appeal Against The Order Dated 12Th May, 2017 Passed By The Learned Commissioner Of Income-Tax (Appeals) - 5 ['Cit(A)’], Pune (Received By The Appellant On 20Th June, 2017) Under Section 250 Of The Income-Tax Act, 1961 (‘Act’) On The Following Grounds Which Are Independent & Without Prejudice To Each Other: On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit (A) Has: