RAKESH YASHWANT SHINDE,,PUNE vs. INCOME-TAX OFFICER, WARD - 8(3),, PUNE
Appeal is dismissed
ITA 1133/PUN/2018[2014-15]Status: DisposedITAT Pune27 Jul 2022AY 2014-15
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1133/Pun/2018 िनधा"रण वष" / Assessment Year : 2014-15 Rakesh Yashwanth Shinde, The Income Tax Officer, Shop No.24, Rachana Industrial Vs Ward-8(3), Pune. Complex, Telco Road, Bhosari, Pune – 411034. Pan: Aorps 8006F Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 27/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2014-15 Is Directed Against The Commissioner Of Income Tax(Appeals)-13, Pune’S Order Dated 05.03.2018 Passed In Case No. Cit(A)-13/16- 17/583/617, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].
Section 143(3)Section 2(47)Section 2(47)(v)Section 271Section 53A
penalty u/s 271 (l)(c). This ground is premature at this stage and is therefore dismissed as such. The only effective grounds are 1 & 2. In Ground 1, the appellant is challenging the action of the AO in holding that there is a ‘transfer’ as per sec 2(47). Ground 2
challenges the year of taxability. Both grounds being interrelated
