2024 (4) TMI 1113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NGH 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 substantive grievance challenging correctness o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 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 may be directed to verify this alleged clinching fa....