2023 (4) TMI 733

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....his appeal by the assessee is directed against the order dated 19-03-2020 passed by the Pr.CIT-3, Pune u/s.263 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2015-16. 2. The appeal is time barred by 444 days. The assesee has filed an affidavit explaining the reasons. We are satisfied with the reasons so stated. The delay is, therefore, condone....

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....ndering services, was not substantiated with any confirmation of the counter party. Ergo, the assessment order was held to be erroneous and prejudicial to the interest of Revenue, inter alia, on this score, for the Assessing Officer (AO) not having verified the facts and law on this point. This is how, the ld. Pr.CIT set-aside the assessment order and directed the AO to decide, inter alia, this is....

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....e stage of assessment or even up to the Tribunal level. The ld. DR invited our attention towards a copy of the service tax return filed by the assessee. Under the column B1.2 "Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued", the amount has been shown as Nil in the service tax return for the last quarter, i.e. Jan to March, 2015....