IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2023-24 ACIT, Circle – 1, Yuvraj Patil and Company Solapur Vs. Talsangi, Mangalwedha, Solapur – 413305 PAN: AAAFY4589Q (Appellant) (Respondent)

Assessee by : Shri Sharad A Shah Department by : Shri Rajesh Gawali, Addl CIT DR Date of hearing : 10-03-2026 Date of pronouncement : 11-03-2026

O R D E R

PER R.K. PANDA, VP:

This appeal filed by the Revenue is directed against the order dated

22.09.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2023-24.

2. Facts of the case, in brief, are that the assessee is a partnership firm and engaged in construction business such as construction of roads and canals, etc. It filed its return of income on 28.10.2023 declaring total income of Rs.2,81,78,480/- which includes business income of Rs.2,61,32,541/-. The case was selected for scrutiny under CASS for the following reason:

“(i) Business purchases made by the assessee and no TDS deducted u/s 194Q”

3. Accordingly statutory notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued and served on th