KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE
In the result, both the appeals filed by the assessee are allowed and the
ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15
Bench: Shri R. K. Panda & Ms. Astha Chandra
For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)
reassessment,
should the law otherwise permit it, and if the circumstances justify it. We have
quashed the impugned notices only because they were issued to a non- existing
company or entity despite the respondents' knowledge of its non-existence. All
contentions in this regard are left open because we have not addressed them in
this order.
21.
Since
