ATUL BHANUDAS SHINDE,PUNE vs. INCOME TAX OFFICER, WARD 14(5), PUNE
In the result, appeal of the assessee is partly allowed
ITA 970/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.970/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Atul Bhanudas Shinde, V The Income Tax Officer, Shetphal Haveli, Dhenu Nagar, S Ward-14(5), Pune. Bawada S.O, Shetphal Haveli, Pune – 413103. Maharashtra. Pan: Ectps5299N Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate –Ar Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 04/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee In Form No.36 Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 14.02.2025 Emanating From Assessment Order Under Section 147 R.W.S 144 R.W.S 144B Of The Act, For A.Y.2017-18 Dated 20.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :
Section 147Section 148Section 148ASection 151Section 151ASection 250Section 68
68 cannot be made.
3. Under the facts and circumstances of the case and in law, in the given case, pursuant to Ashish Agrawal Notice u/s 148A (b) not issued.
Which make entire assessment proceedings bad in law.
4. Under the facts and circumstances of the case and in law, Ld CIT (A) erred in initiating entire Assessment Proceeding based
