TaxTMI 
TaxTMI 
2026 (3) TMI 1761
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.... This assessee's appeal for Assessment Year 2019-20, arises against the Addl./JCIT(A)-2, Pune's DIN & order No. ITBA/APL/S/250/2025-26/1080013923(1) dated 26.08.2025, in proceedings u/s 154 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. A perusal of the case file indicates at the outset that both the learned lower aut....