Fateh Raj Singhvi & Ors. v. UOI

289 CTR 602High Court2016#56 most cited

What is Fateh Raj Singhvi & Ors. v. UOI authority for?

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

844

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fateh Raj Singhvi · Section 234E · Section 200A · late filing fee TDS · fee prior to 01.06.2015 · processing of TDS statement · intimation Section 200A(1)(c) · retrospective levy 234E

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 220(2)Section 156Section 201(1)Section 200(3)

Issues it is cited on

section 200a(1)(c)section 200a(1)section 200(3)section 234esection 200asection 200section 206csection 206section 220(2)section 20tax deducted at sourcedelay in filing appeal

Judgments citing Fateh Raj Singhvi & Ors. v. UOI

RAMESH CHANDANMAL GUNDECHA,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 401/PUN/2026[AY 2013-14 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-2 ITA Sancheti Onions Pvt. Ltd., ITO, 2014-15 Q4 24Q No.2688/PUN/2025 156, Raviwarpeth, Ward-10(1), 2014-15 Q4 26Q and Junnar, Pune 410502 Pune ITA Maharashtra No.2689/PUN/2025 TAN : PNES34615A ITO, Ward-1, 2013-14 Q4 26Q 401/PUN/2026 Gundecha, Ahmednagar Market Yard Chowk, Station Road, Ahmednagar, Maharashtra PAN : AAZPG1360Q Assessee by : Shri Sourabh Patil Shri Piyush Bafna Re…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 391/PUN/2026[2015-16 Q3-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 382/PUN/2026[2015-16 Q1-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 381/PUN/2026[2015-16 Q2-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 370/PUN/2026[2014-15 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 369/PUN/2026[2014-15 Q2-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

MRS. VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 367/PUN/2026[2013-14 Q2- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 366/PUN/2026[2014-15 Q3-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 365/PUN/2026[2013-14 Q3- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10(1), PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2689/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-2 ITA Sancheti Onions Pvt. Ltd., ITO, 2014-15 Q4 24Q No.2688/PUN/2025 156, Raviwarpeth, Ward-10(1), 2014-15 Q4 26Q and Junnar, Pune 410502 Pune ITA Maharashtra No.2689/PUN/2025 TAN : PNES34615A ITO, Ward-1, 2013-14 Q4 26Q 401/PUN/2026 Gundecha, Ahmednagar Market Yard Chowk, Station Road, Ahmednagar, Maharashtra PAN : AAZPG1360Q Assessee by : Shri Sourabh Patil Shri Piyush Bafna Re…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10 (1) PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2688/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-2 ITA Sancheti Onions Pvt. Ltd., ITO, 2014-15 Q4 24Q No.2688/PUN/2025 156, Raviwarpeth, Ward-10(1), 2014-15 Q4 26Q and Junnar, Pune 410502 Pune ITA Maharashtra No.2689/PUN/2025 TAN : PNES34615A ITO, Ward-1, 2013-14 Q4 26Q 401/PUN/2026 Gundecha, Ahmednagar Market Yard Chowk, Station Road, Ahmednagar, Maharashtra PAN : AAZPG1360Q Assessee by : Shri Sourabh Patil Shri Piyush Bafna Re…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 383/PUN/2026[2014-15 Q1- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 368/PUN/2026[2013-14 Q4- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-6 ITA Vandana Abhay Tated, ITO, 2013-14 Q3 26Q No.365/PUN/2026 803, Nayantara Hills, Ward-2(1), 2014-15 Q3 26Q to Trimbak Road, Nashik 2013-14 Q2 26Q ITA Tidke Colony, 2013-14 Q4 24Q No.370/PUN/2026 Near Mico Circle, 2014-15 Q2 26Q Nashik – 422 005 2014-15 Q4 26Q Maharashtra PAN : AAIPT5519M 7-9 ITA No. 2015-16 Q2 26Q 381/PUN/2026 2015-16 Q1 26Q to 2014-15 Q1 26Q 10 ITA 2015-16 Q3…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER,CIRCLE-1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2287/PUN/2025[2014-15- Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE-1, KOLHAUR

In the result, appeal of the Assessee is allowed

ITA 2286/PUN/2025[2014-15 - Q2]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2285/PUN/2025[2014-15- Q3]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

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