Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#15 most cited

What is Fatehraj Singhvi v. UOI authority for?

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v. UOI · section 234E · section 200A · late fees · TDS returns · prior to June 1 2015 · amendment · Karnataka High Court

Issues it is cited on

Judgments citing Fatehraj Singhvi v. UOI

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 565/PUN/2022[2013-14 24Q - Q2]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 712/PUN/2021[2014-15(26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 711/PUN/2021[2014-15 (24Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 710/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 709/PUN/2021[2013-14 (24Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 708/PUN/2021[2013-14 (24Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 707/PUN/2021[2013-14 (24Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 697/PUN/2021[2015-16 (26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 696/PUN/2021[2015-16 (26Q Q-1)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 695/PUN/2021[2014-15 (26Q Q-1)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 694/PUN/2021[2014-15 (24Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 693/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…