VENKETESH ASSOCIATES,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE, PUNE
In the result, the appeal is allowed for statistical purpose
ITA 203/PUN/2024[2015-16]Status: DisposedITAT Pune06 May 2024AY 2015-16
Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.203/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Venketesh Associates, Vs. Dcit, Circle-7, Pune. S. No.50 2 Office No.1, Platinum Classic Building, Pune Nagar Road, Chanddan Nagar, Pune- 410014. Pan : Aajfv9490J Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri A. K. Mahala Date Of Hearing : 25.04.2024 Date Of Pronouncement : 06.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2015-16. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Making An Addition Of Rs.37,53,597/- By Invoking Provision Of Section 43Ca, On Account Of Difference
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri A. K. Mahala
Section 143(2)Section 143(3)Section 43C
transfer;
(b) the value so adopted or assessed [or assessable] by the stamp valuation authority under sub-section (1) has not been
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disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset to a Valuation Officer