SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE
Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee
ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18
Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:
Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250
194 (Gujarat) .Relying on Ashish Agarwal and Rajeev Bansal (supra), the Court held that all notices issued u/s 148 between July,2022 and September, 2022 is nothing but substitution of the notices which were issued under TOLA between 1st April,2021 and 30th June, 2021. High Court further supported its view by relying on the directions in the case
