ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR
In the result, the appeal of the Revenue in ITA No
ITA 2732/PUN/2016[2010-11]Status: DisposedITAT Pune08 May 2019AY 2010-11
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai
Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274
section 271(1)(c) of the Act on Rs.2,22,00,712 being unexplained purchases. .......”
Similar lines mentioned by the Assessing Officer in para 8 of the penalty order for the assessment year 2010-11. 7. The CIT(A) deleted the said penalty in both the appeals of the Revenue relying on the decision of Pune Bench of the Tribunal
