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PINNACLE ENGINES I P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -4,, PUNE

Appeal is dismissed

ITA 210/PUN/2022[2017-18]Status: DisposedITAT Pune18 Oct 2022AY 2017-18

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Bharath LakshminarayanaFor Respondent: Shri Sunil Kumar

Section 144CSection 92BSection 92CSection 92C(3)

144B of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case file perused. 2 ITA No.210/PUN/2022, A.Y. 2017-18 2. The assessee pleads the following substantive grounds in the instant appeal : “1. That on the facts and circumstances of the case, the order passed by the National Faceless Assessment Centre ('NFAC