SPAN CONSTRUCTION,PUNE vs. I.T.O WRD-3(3), PUNE, PUNE
In the result, appeal of the assessee is allowed for statistical purpose
ITA 1346/PUN/2025[2017-18]Status: DisposedITAT Pune10 Jul 2025AY 2017-18
Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1346/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Span Construction, V The Income Tax Officer, H1, Flat No.203, S. Ward-3(3), Pune. S.No.123/A/1/1, Vanraji Heights, Rambaug Colony, Near Mit College, Kothrud, Pune – 411038. Maharashtra. Pan: Aaefs2589J Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 07/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.03.2025 For A.Y.2017-18, Emanating From The Order U/S.147 R.W.S 144 Read With
Section 144Section 144BSection 147Section 148Section 153CSection 250
reassessment proceedings are Void-ab-initio and any consequential order passed deserves to be quashed.
2. On the facts and in the circumstances of the case and in law learned
AO erred in passing the order under section r.w.s. 144 dated
23.03.2022 on the basis of notice under section 148 dated 30.03.2021
which appellant has not received either
