ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. GHANSHYAM M KACHI,, PUNE
In the result, the appeal of the Revenue in ITA
ITA 2127/PUN/2017[2014-15]Status: DisposedITAT Pune17 Jul 2023AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryacit, Circle-6, Vs Ghanshyam M. Kachi, Pune. 1101, Raviwar Peth, Pune-411 002 Pan: Aqwpk 4253 H Appellant/Revenue Respondent/Assessee C.O.No. 11/Pun/2021 (Arising Out Of Ita No.2127/Pun/2017) (A.Y. 2014-15) Ghanshyam M. Kachi, Vs Acit, Circle-6, 1101, Raviwar Peth, Pune. Pune-411 002 Pan: Aqwpk 4253 H Applicant/Assessee Respondent/Revenue
For Appellant: Shri Vijay D. Kendhe, CAFor Respondent: Shri M.G. Jasnani, DR
Section 143(3)Section 54ESection 54F
1. On the facts and in the circumstances of the case the Ld CIT(A) has erred in allowing Rs.17,00,000/- being amount of commission paid by the assessee which were not supported by evidence and confirmation.
2. On the facts and in the circumstances of the case the Ld CIT(A) has erred in deleting the addition
