Survey-Based ₹45 L Income Reopened, Final Chance Granted

Kailash Radhakrishna Kshirsagar Vs ITO (ITAT Pune) Survey Statement Not the Last Word: ITAT Pune Sends ₹45 L Addition Back to AO ITAT Pune Remands ₹45.05 L Survey Addition & ₹5 L u/s 69: One Final Opportunity to Assessee In Kailash Radhakrishna Kshirsagar vs. ITO, Ward-1, Jalna (ITA No.1175/PUN/2023, AY 2013-14; order dated 29-12-2025), the Pune Bench “A” of ITAT dealt with additions arising out of a survey u/s 133A conducted on a partnership firm where the Assessee was a partner. Based on an impounded non-judicial stamp paper and the Assessee’s statement, the AO treated ₹45,...