ITAT Pune Orders Verification Where Taxpayer Disputes Own ITR Disclosure

Rajiv Pandurang Lembhe Vs ITO (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal considered an appeal arising from an intimation issued under Section 143(1) of the Income Tax Act, 1961 for Assessment Year 2021–22. The assessee challenged the order of the Commissioner (Appeals), which upheld the processing of an updated return despite non-payment of the tax computed therein. The assessee had filed an updated return on 31.03.2024 declaring income of ₹12,74,730, with a computed tax liability of ₹4,81,700 that remained unpaid. The Centralised Processing Centre nonetheless proces...