ANIL BANSILAL LODHA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK - 1, NASHIK
In the result, it is directed that the order passed under section 263 be set aside
ITA 953/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19
Bench: Dr.Manish Borad & Ms. Astha Chandra
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 10(38)Section 112ASection 143(3)Section 263
112A were inserted from next assessment year.
4. On the basis of the facts, in the circumstances of the case and as per law, the order passed by the Principal Commissioner of Income-tax u/s. 263 of the Act may please be quashed as the same is passed in respect of issues not arising out of the notice issued
