DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD
In the result, all the appeals filed by the Revenue are dismissed
ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16
Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1
For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I
Penalty
proceedings u/s 271(1)(c) of the Income tax Act, for furnishing of inaccurate
particulars of income are initiated separately."
5.
Before the Ld. CIT(A) / NFAC the assessee, apart from challenging the
addition on merit, challenged the validity of assessment on the ground that the
erstwhile company High Technology Transmission System India Pvt. Ltd. in
whose name