आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩणु े में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE ्ቦी डी . करुणाकरा राव, ऱेखा सदस्य, एवं ्ቦी ववकास अवस्थी, न्याययक सदस्य के सम्ቌ ।

BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं . / ITA No.1714/PUN/2015 यनधाारण वष ा / Assessment Year : 2009-10 Karansingh Kachrusingh Kakas (HUF), Karnapura, Chawani, Aurangabad PAN : AACHK3797C ....... / Appellant अऩीऱाथी

बनाम / V/s.

The Income Tax Officer (Central), Aurangabad ……्ቚत्यथी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Sanjeev Ghei / Date of Hearing : 28-01-2019 सुनवाई की तारीख / Date of Pronouncement : 22-04-2019 घोषणा की तारीख / ORDER आदेश PER VIKAS AWASTHY, JM :

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Aurangabad dated 03-11-2015 for the assessment year 2009-10. The assessee in appeal has assailed disallowance of exemption claimed u/s. 54B and 54F of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2. The assessee in ground No. 1 of appeal has also challenged the validity of reopening u/s. 147 of the Act. However, the ld. AR of assessee stated at the Bar the he would not be