CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE
In the result, all the appeals filed by the respective assessees are allowed
ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17
Bench: Shri R. K. Panda & Shri Vinay Bhamore
For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C
245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis
