PUNE MADHYAMIK SHIKSHAK SAHKARI PATAPEDHI MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,PUNE 4, PUNE
In the result, the appeal filed by the assessee is allowed
ITA 909/PUN/2025[2020-21]Status: HeardITAT Pune03 Jul 2025AY 2020-21
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21
For Appellant: Shri Sharad A ShahFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)
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
