INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE
In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed
ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18
For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68
ii) W.e.f. 01/04/2017- when the amendment was made parallel to the amendment u/s 153A of the Act.
51. Thus, a) The section 153C was amended w.e.f. 01/06/2015 when the following additional amendments were made and this led to construction of the said section as below:
"Notwithstanding anything contained in section 139, section 147, section 148, section 149, section
