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

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 156Section 220(2)Section 200(3)Section 271H

Issues it is cited on

section 200(3)section 220section 220(2)mistake apparent on recordsection 234esection 200asection 200a(1)(c)section 200section 200a(1)tax collected at sourcetax deducted at sourcesection 206c

Judgments citing Fatehraj Singhvi v. UOI

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 692/PUN/2021[2013-14 (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…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 690/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 689/PUN/2021 2013-14 Q2/26Q 2. 690/PUN/2021 2013-14 Q3/26Q 3. 691/PUN/2021 2013-14 Q4/26Q Deochand Gangalal Mudhokar A/4-5 Vishnu Malati Ind. Estate Noda Road, Shivane, Une-411 023 PAN: ADEPM 9529 P :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH :…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 689/PUN/2021[2013-14(26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 689/PUN/2021 2013-14 Q2/26Q 2. 690/PUN/2021 2013-14 Q3/26Q 3. 691/PUN/2021 2013-14 Q4/26Q Deochand Gangalal Mudhokar A/4-5 Vishnu Malati Ind. Estate Noda Road, Shivane, Une-411 023 PAN: ADEPM 9529 P :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH :…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, CPC (TDS), Ghaziabad

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

ITA 649/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 647/PUN/2021 2013-14 Q2/26Q 2. 648/PUN/2021 2013-14 Q4/26Q 3. 649/PUN/2021 2014-15 Q2/26Q Navnath Mahadev Bhosale, At & Post: Dabewadi, Jakatwadi, Tal. Satara, Dist. Satara PAN: AKMPB 4449G :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH : These th…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, CPC (TDS), Ghaziabad

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

ITA 648/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 647/PUN/2021 2013-14 Q2/26Q 2. 648/PUN/2021 2013-14 Q4/26Q 3. 649/PUN/2021 2014-15 Q2/26Q Navnath Mahadev Bhosale, At & Post: Dabewadi, Jakatwadi, Tal. Satara, Dist. Satara PAN: AKMPB 4449G :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH : These th…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, (CPC), TDS, Ghaziabad

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

ITA 647/PUN/2021[2013-14 926Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 647/PUN/2021 2013-14 Q2/26Q 2. 648/PUN/2021 2013-14 Q4/26Q 3. 649/PUN/2021 2014-15 Q2/26Q Navnath Mahadev Bhosale, At & Post: Dabewadi, Jakatwadi, Tal. Satara, Dist. Satara PAN: AKMPB 4449G :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH : These th…

Patwa Abhikaran P Ltd, Indore vs. ACIT- TDS-CPC, Ghaziabad

In the result, this appeal is party allowed

ITA 60/IND/2021[2014-15]Status: DisposedITAT Indore29 Sept 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 200ASection 234E

…dering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'ShriFatehrajSinghvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Patwa Abhikaran P Ltd, Indore vs. ACIT- TDS-CPC, Ghaziabad

In the result, this appeal is party allowed

ITA 59/IND/2021[2013-14]Status: DisposedITAT Indore29 Sept 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 200ASection 234E

…dering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'ShriFatehrajSinghvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Patwa Abhikaran P Ltd, Indore vs. ACIT- TDS-CPC, Ghaziabad

In the result, this appeal is party allowed

ITA 58/IND/2021[2010-11]Status: DisposedITAT Indore29 Sept 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 200ASection 234E

…dering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'ShriFatehrajSinghvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Divisional Forest Officer, Indore vs. DCIT (Centralized Processing Cell-(TDS), Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 46/IND/2020[2015-16 27EQ1]Status: DisposedITAT Indore29 Sept 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.42 to 46/Ind/2020 Financial Years: 2012-13(24Q-Q-4), 2013-14 (24Q-1), 2013-14 (24Q-2), 2013-14 (24Q-3) & 2014-15 (27E-Q-1) M/s. Divisional Forest DCIT, CPC TDS Officer, Indore Ghaziabad बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) TAN:BPLD01379 A Assessee by None Revenue by Shri Ashish Porwal Date of Hearing 29.09.2022 Date of Pronouncement 29.09.2022 आदेश / O R D E R Per Bench: 1. These appeals by assessee are agai…

Divisional Forest Officer, Indore vs. DCIT (Centralized Processing Cell-(TDS), Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 45/IND/2020[2014-15 24Q3]Status: DisposedITAT Indore29 Sept 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.42 to 46/Ind/2020 Financial Years: 2012-13(24Q-Q-4), 2013-14 (24Q-1), 2013-14 (24Q-2), 2013-14 (24Q-3) & 2014-15 (27E-Q-1) M/s. Divisional Forest DCIT, CPC TDS Officer, Indore Ghaziabad बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) TAN:BPLD01379 A Assessee by None Revenue by Shri Ashish Porwal Date of Hearing 29.09.2022 Date of Pronouncement 29.09.2022 आदेश / O R D E R Per Bench: 1. These appeals by assessee are agai…

Divisional Forest Officer, Indore vs. DCIT (Centralized Processing Cell-(TDS), Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 44/IND/2020[2014-15 24Q2]Status: DisposedITAT Indore29 Sept 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.42 to 46/Ind/2020 Financial Years: 2012-13(24Q-Q-4), 2013-14 (24Q-1), 2013-14 (24Q-2), 2013-14 (24Q-3) & 2014-15 (27E-Q-1) M/s. Divisional Forest DCIT, CPC TDS Officer, Indore Ghaziabad बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) TAN:BPLD01379 A Assessee by None Revenue by Shri Ashish Porwal Date of Hearing 29.09.2022 Date of Pronouncement 29.09.2022 आदेश / O R D E R Per Bench: 1. These appeals by assessee are agai…

Divisional Forest Officer, Indore vs. DCIT (Centralized Processing Cell-(TDS), Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 43/IND/2020[2014-15, 24Q-1]Status: DisposedITAT Indore29 Sept 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.42 to 46/Ind/2020 Financial Years: 2012-13(24Q-Q-4), 2013-14 (24Q-1), 2013-14 (24Q-2), 2013-14 (24Q-3) & 2014-15 (27E-Q-1) M/s. Divisional Forest DCIT, CPC TDS Officer, Indore Ghaziabad बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) TAN:BPLD01379 A Assessee by None Revenue by Shri Ashish Porwal Date of Hearing 29.09.2022 Date of Pronouncement 29.09.2022 आदेश / O R D E R Per Bench: 1. These appeals by assessee are agai…

Divisional Forest Officer, Indore vs. DCIT (Centralized Processing Cell-(TDS), Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 42/IND/2020[2013-14 (24QA )]Status: DisposedITAT Indore29 Sept 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.42 to 46/Ind/2020 Financial Years: 2012-13(24Q-Q-4), 2013-14 (24Q-1), 2013-14 (24Q-2), 2013-14 (24Q-3) & 2014-15 (27E-Q-1) M/s. Divisional Forest DCIT, CPC TDS Officer, Indore Ghaziabad बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) TAN:BPLD01379 A Assessee by None Revenue by Shri Ashish Porwal Date of Hearing 29.09.2022 Date of Pronouncement 29.09.2022 आदेश / O R D E R Per Bench: 1. These appeals by assessee are agai…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 590/PUN/2021[2015-16 (24Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 589/PUN/2021[2014-15 (26Q Q-3)]Status: PendingITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 588/PUN/2021[2013-14 26Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 587/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 586/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 585/PUN/2021[2013-14 (24Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Respondent: Shri Ramnath P. Murkunde
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.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…