SANDIP D. PATIL, L/H OF LATE DINKAR A. PATIL,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2),, KOLHAPUR

The appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.1680, 1681 & 1682 /Pun/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/H Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. Pan: Ahipp 8226 A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 11/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Kolhapur For Assessment Years I.E.1996-97, 97-98, 98-99, All Dated 23.07.2019, Emanating Out Of Orders Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 30.03.2009.These Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same. For The Sake Of Convenience We Take The Appeal Number 1680/Pune/2019 Ay 1996-97 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit Erred In Not Accepting The Contention Of The Appellant That The Notice