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

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 584/PUN/2021[2013-14 (24Q 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 583/PUN/2021[2013-14 (24Q 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…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 556/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 547/PUN/2021[2015-16 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 546/PUN/2021[2014-15 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 545/PUN/2021[2014-15 (26Q Q3)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 530/PUN/2021[2015-16 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 529/PUN/2021[2015-16 (26Q Q-2)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 528/PUN/2021[2015-16 (26Q Q-1)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 527/PUN/2021[2015-16 (24Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 526/PUN/2021[2014-15 (26Q Q-4)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 525/PUN/2021[2014-15 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 524/PUN/2021[2014-15 (26Q Q-2)]Status: PendingITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 523/PUN/2021[2014-15 (26Q Q-1)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 522/PUN/2021[2013-14 (26Q Q-4)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 521/PUN/2021[2013-14 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 520/PUN/2021[2013-14 (26Q Q-2)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : 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 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Polyvet Pharmaceuticals, Hyderabad vs. ITO(TDS), Ward-2(1), Hyderabad

In the result, appeals filed by the assessee are dismissed

ITA 449/HYD/2022[2013-14]Status: HeardITAT Hyderabad26 Sept 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri D. Venugopal, CAFor Respondent: Shri A.P. Babu, DR

…ITA 445 to 449 of 2022 Polyvet Pharmaceuticals of 2019 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.445 to 449/Hyd/2022 Assessment Years: 2013-14 & 2014-15 Polyvet Pharmaceuticals Vs. Income Tax Officer (TDS) Hyderabad Ward 2(1) PAN: AAEFP7566N Hyderabad (Appellant) (Respondent) Assessee by: Shri D. Venugopal, CA Revenue by: Shri A.P. Babu, DR Date of hearing: 26/09/2022 Date of pronouncement: 26/09/2022 ORDER Per Bench: These appeals filed by the assessee are direc…

Polyvet Pharmaceuticals, Hyderabad vs. ITO(TDS), Ward-2(1), Hyderabad

In the result, appeals filed by the assessee are dismissed

ITA 448/HYD/2022[2014-15]Status: HeardITAT Hyderabad26 Sept 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri D. Venugopal, CAFor Respondent: Shri A.P. Babu, DR

…ITA 445 to 449 of 2022 Polyvet Pharmaceuticals of 2019 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.445 to 449/Hyd/2022 Assessment Years: 2013-14 & 2014-15 Polyvet Pharmaceuticals Vs. Income Tax Officer (TDS) Hyderabad Ward 2(1) PAN: AAEFP7566N Hyderabad (Appellant) (Respondent) Assessee by: Shri D. Venugopal, CA Revenue by: Shri A.P. Babu, DR Date of hearing: 26/09/2022 Date of pronouncement: 26/09/2022 ORDER Per Bench: These appeals filed by the assessee are direc…

Polyvet Pharmaceuticals, Hyderabad vs. ITO(TDS), Ward-2(1), Hyderabad

In the result, appeals filed by the assessee are dismissed

ITA 447/HYD/2022[2013-14]Status: HeardITAT Hyderabad26 Sept 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri D. Venugopal, CAFor Respondent: Shri A.P. Babu, DR

…ITA 445 to 449 of 2022 Polyvet Pharmaceuticals of 2019 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.445 to 449/Hyd/2022 Assessment Years: 2013-14 & 2014-15 Polyvet Pharmaceuticals Vs. Income Tax Officer (TDS) Hyderabad Ward 2(1) PAN: AAEFP7566N Hyderabad (Appellant) (Respondent) Assessee by: Shri D. Venugopal, CA Revenue by: Shri A.P. Babu, DR Date of hearing: 26/09/2022 Date of pronouncement: 26/09/2022 ORDER Per Bench: These appeals filed by the assessee are direc…