M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE
In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed
ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16
For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A
271(1)(c) of the Act are initiated.
[Rs.2,06,68,835/-]”
6. In appeal, the CIT(A) upheld the action of the Assessing Officer. While doing so, he relied on the decision of the Hon‟ble Calcutta High Court in the case of PCIT vs. Swati Bajaj reported in 446 ITR 56 (Calcutta). So far as the arguments made
