HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE
In the result, the appeal filed by the assessee is allowed
ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)
For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A
reassessment was pending as on the date of search and in the absence of any incriminating material in relation to alleged commission income, the addition was not permissible under the law.
2. On the facts and circumstances of the appellant's case and in law, the Ld.
Commissioner of Income Tax (Appeals) erred in upholding the addition of Rs.11
