Court :
ITAT Pune
Brief :
This appeal by the Revenue is directed against the order passed by the CIT(A)-8, Pune on 28-02-2017 in relation to the assessment year 2009-10.
Citation :
ITA No. 1531/PUN/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE – VIRTUAL COURT
BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND
SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
ITA No. 1531/PUN/2017
Assessment Year : 2009-10
DCIT, Circle-5,Pune
Appellant
Vs.
Manav Realty,304 to 306,D-Wing, Business Court,Mukund Nagar,Pune 411 037PAN : AANFM5564C
Respondent
Assessee by : Shri Prateek Jha
Revenue by : Smt. Kesang Y. Sherpa
Date of hearing : 30-09-2020
Date of pronouncement : 01-10-2020
ORDER
PER R.S.SYAL, VP :
This appeal by the Revenue is directed against the order passed by the CIT(A)-8, Pune on 28-02-2017 in relation to the assessment year 2009-10.
2. The first two grounds deal with initiation of reassessment. The first ground is against the decision of ld. CIT(A) in holding the reassessment order to be bad in law despite the fact that no objection was raised by the assessee in the course of reassessment proceedings; and the second ground is against the decision of ld. CIT(A) that the reopening was based on mere change of opinion and hence, the order was bad in law.
To know more in details find the attachment file
Excel Mastery Program