SWAMINI MAHILA GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD 12(3), PUNE
In the result, appeal of the assessee is partly allowed
ITA 2533/PUN/2025[2015-2016]Status: DisposedITAT Pune12 Dec 2025AY 2015-2016
Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2533/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Swamini Mahila Gramin V The Income Tax Officer, Bigarsheti Sahakari Patsanstha S. Ward-12(3), Pune. Maryadit, Survey No.272, Sainagar Gourav Bunglow, Lohagaon, Near Uttareshwar Mandir, Pune – 411047. Pan: Aakas1168G Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal Revenue By Smt Indira R. Adakil-Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16, Dated 19.08.2025 Emanating From Assessment Order 147 R.W.S 144B Of The
Section 133(6)Section 148Section 149Section 151ASection 250Section 282Section 69A
68 and section 69A cannot be applied simultaneously The addition may kindly be deleted
Levy of tax U/s 115BBE
10. The Ld. AO erred in levying tax U/s 115BBE
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ITA No.2533/PUN/2025 [A]
Initiation of penalty
11. The Ld. AO erred in initiation penalty 271(1)(b). 271(1)(c) and 271F
