SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATSANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK
In the result, appeal of the Assessee is allowed
ITA 1597/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1597/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha S Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 27.11.2024 Emanating From The Assessment Order Passed Under Section 144 Of The I.T.Act, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :
Section 144Section 148Section 250Section 271(1)(c)Section 271FSection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)
271(1)(c)-of the Act. with regards to concealing the particulars of income and furnished inaccurate particulars of such income, penalty u/s 271F with regards to failure to furnish return of income.”
4. Aggrieved by the Assessment Order, Assessee filed appeal before the ld.CIT(A).
5. Ld.CIT(A) uphold the decision of Assessing Officer. The relevant paragraph of ld.CIT