SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE
In the result, the appeal filed by the assessee is partly allowed
ITA 1432/PUN/2025[2020-21]Status: DisposedITAT Pune22 Sept 2025AY 2020-21
Bench: Dr.Manish Borad & Shri Vinay Bhamore
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 263
Transfer Pricing Officer, as the case may be.] shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal [Chief
Commissioner or Chief
Commissioner or Principal]
Commissioner or Commissioner,-
(a) the order is passed without making inquiries or verification which should have been made
