2024 (4) TMI 1113

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.... P. Murkunde ORDER PER SATBEER SINGH GODARA, J.M. : This Revenue's appeal for assessment year 2017-18, arises against the CIT(A), Pune-11, Pune's Din and Order No. ITBA/APL/S/250/2023-24/10561933384(1), dated 18.09.2023, involving proceedings u/s. 270A of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. Coming to the assessee's sole su....

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.... audited books [including P & L A/c] at pages 10 to 22 read with details of indirect incomes as well as the ledger(s) that it had duly included the foregoing interest of Rs. 14,61,903.67/- in the indirect income head of Rs. 15,16,593.67/- duly forming part of the computation submitted in quantum proceedings. 3.1. Mr. Murkunde at this stage vehemently argued that the learned lower authorities ma....