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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
DR. MANISH BORAD, ACM, SHRI VINAY BHAMORE, J
District Probation & After Care – Appellant
Versus
Income Tax Officer, Association Satara, Exemption Ward-1(1) – Respondent
| Table of Content |
|---|
| 1. facts regarding the filing of return and audit report. (Para 3) |
| 2. initial observations before the tribunal. (Para 4) |
| 3. arguments made by the assessee. (Para 5) |
| 4. support for lower authorities by the department. (Para 6) |
| 5. court's review of the case facts. (Para 7) |
| 6. analysis of the legal provisions. (Para 8) |
| 7. judicial precedents regarding audit report submission. (Para 9) |
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 30.09.2024 of Addl/JCIT(A)-1, Lucknow passed u/s. 250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Intimation Order dated 30.11.2021 passed u/s.143(1) of the Act. 2. Assessee has raised following grounds of appeal :
“1. The learned ADDL/JCIT (A)-1 Lucknow erred in law and on facts in confirming the addition of Rs.1,72,07,533/-made by the learned AO to the taxable income of the appellant, instead of declared income of NIL.
2. The ADDL/JCIT (A)-1 Lucknow erred in law and on facts in not considering the fact that intimation order u/s.143(1) of ITA, 1961 is passed without adhering to the requisite procedur
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