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
Section 292B of the IT Act. The Court
also noticed the peculiar facts obtained in Skylight Hospitality LLP (supra), which
alone had led to the Supreme Court upholding the assessment made, albeit in the
name of an entity that had ceased to exist.
29. Accordingly, after considering the above facts and circumstances and the law,
we are satisfied that
