Deputy Commissioner of Income-tax, Circle - 5, Pune Vs. Manav Reality, Pune

Last updated: 07 October 2020

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.

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