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

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

In the result, appeals filed by the assessee are dismissed

ITA 446/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 445/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…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…14/05/2015. Therefore, drawing analogy from the decision of Hon’ble Supreme Court rendered in CIT V/s Vegetable products Ltd. (1972 88 ITR 192), we prefer to follow the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) and delete the late filing fees u/s 234E for all the 4 quarters, as imposed by revenue. 8. Resultantly, all the appeals stand allowed. 8. Respectfully following the decision of Hon’ble Supreme Court in the case of CIT vs Vegetable Products Ltd reported in 88 ITR 192(SC), we prefer to follow the decision of Hon’ble Karnataka H…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…14/05/2015. Therefore, drawing analogy from the decision of Hon’ble Supreme Court rendered in CIT V/s Vegetable products Ltd. (1972 88 ITR 192), we prefer to follow the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) and delete the late filing fees u/s 234E for all the 4 quarters, as imposed by revenue. 8. Resultantly, all the appeals stand allowed. 8. Respectfully following the decision of Hon’ble Supreme Court in the case of CIT vs Vegetable Products Ltd reported in 88 ITR 192(SC), we prefer to follow the decision of Hon’ble Karnataka H…

Late Shri Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…14/05/2015. Therefore, drawing analogy from the decision of Hon’ble Supreme Court rendered in CIT V/s Vegetable products Ltd. (1972 88 ITR 192), we prefer to follow the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) and delete the late filing fees u/s 234E for all the 4 quarters, as imposed by revenue. 8. Resultantly, all the appeals stand allowed. 8. Respectfully following the decision of Hon’ble Supreme Court in the case of CIT vs Vegetable Products Ltd reported in 88 ITR 192(SC), we prefer to follow the decision of Hon’ble Karnataka H…

Late Shri Jayeesh Thar, Mumbai vs. Income Tax Officer, TDS Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…14/05/2015. Therefore, drawing analogy from the decision of Hon’ble Supreme Court rendered in CIT V/s Vegetable products Ltd. (1972 88 ITR 192), we prefer to follow the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) and delete the late filing fees u/s 234E for all the 4 quarters, as imposed by revenue. 8. Resultantly, all the appeals stand allowed. 8. Respectfully following the decision of Hon’ble Supreme Court in the case of CIT vs Vegetable Products Ltd reported in 88 ITR 192(SC), we prefer to follow the decision of Hon’ble Karnataka H…

District Project Office Kozhikode, Kozhikode vs. ACIT, CPC TDS, Kozhikode

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 220/COCH/2021[2014-2015]Status: DisposedITAT Cochin15 Sept 2022AY 2014-2015
For Appellant: None
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 District Project Office, Kozhikode, KP 19841, Koliyot The Assistant building, Commissioner of Katcheri Village, Income Tax, Balussery road, CPC-TDS, Karaparamba, Vs. Kozhikode. Kozhikode – 673 010. TAN: CHND01446E APPELLANT RESPONDENT Assessee by : None : Smt J M Jamuna Devi, Sr. Revenue by AR Date of Hearing : 15-09-2022 Date of Pronouncement : 15-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 169/PUN/2021[2015-16]Status: DisposedITAT Pune15 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 168/PUN/2021[2015-16]Status: DisposedITAT Pune15 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 167/PUN/2021[2015-16]Status: DisposedITAT Pune15 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 166/PUN/2021[2015-16]Status: DisposedITAT Pune15 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 165/PUN/2021[2015-16]Status: DisposedITAT Pune15 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 164/PUN/2021[2014-15]Status: DisposedITAT Pune15 Sept 2022AY 2014-15

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 163/PUN/2021[2014-15]Status: DisposedITAT Pune15 Sept 2022AY 2014-15

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 162/PUN/2021[2014-15]Status: DisposedITAT Pune15 Sept 2022AY 2014-15

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Ghaziabad

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

ITA 161/PUN/2021[2014-15]Status: DisposedITAT Pune15 Sept 2022AY 2014-15

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.161 To 169/Pun/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. Ito, Tds & Dcit, 5, Abhijeet Engineers, Tds, Cpc, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. Pan : Aaapu9881D Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 09.09.2022 Date Of Pronouncement : 15.09.2022 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 16.03.2021 For The Assessment Years 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Nine 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.161/Pun/2021 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor 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 S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.161 to 169/PUN/2021 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Dadasaheb Vitthalrao Urhe, Vs. ITO, TDS & DCIT, 5, Abhijeet Engineers, TDS, CPC, Ghaziabad. Punchwati Colony, Talegaon Dabhade, Pune, Maval- 410506. PAN : AAAPU9881D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 09.09.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee agai…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

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

ITA 703/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 701/PUN/2021 2013-14 Q2/26Q 2. 702/PUN/2021 2013-14 Q3/26Q 3. 703/PUN/2021 2013-14 Q4/26Q M/s. Vinchurkar Diagnostics Pvt. Ltd. 1, Behind Vinchurkar Bunglow Opp. Samrat Hotel, Behind NDCC Bank Old Agra Road, near CBS, Nashik 422 002 PAN: AAACV 9537 E :Appellant Vs. The Asstt. C.P.C. Ghaziabad Respondent Appellant by : Shri Sanket Joshi Respondent by : Shri M.G. Jasnani Date of Hearing : 13-09-2022 Date of Pronouncement : 14-09-2022…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

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

ITA 702/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 701/PUN/2021 2013-14 Q2/26Q 2. 702/PUN/2021 2013-14 Q3/26Q 3. 703/PUN/2021 2013-14 Q4/26Q M/s. Vinchurkar Diagnostics Pvt. Ltd. 1, Behind Vinchurkar Bunglow Opp. Samrat Hotel, Behind NDCC Bank Old Agra Road, near CBS, Nashik 422 002 PAN: AAACV 9537 E :Appellant Vs. The Asstt. C.P.C. Ghaziabad Respondent Appellant by : Shri Sanket Joshi Respondent by : Shri M.G. Jasnani Date of Hearing : 13-09-2022 Date of Pronouncement : 14-09-2022…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

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

ITA 701/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 701/PUN/2021 2013-14 Q2/26Q 2. 702/PUN/2021 2013-14 Q3/26Q 3. 703/PUN/2021 2013-14 Q4/26Q M/s. Vinchurkar Diagnostics Pvt. Ltd. 1, Behind Vinchurkar Bunglow Opp. Samrat Hotel, Behind NDCC Bank Old Agra Road, near CBS, Nashik 422 002 PAN: AAACV 9537 E :Appellant Vs. The Asstt. C.P.C. Ghaziabad Respondent Appellant by : Shri Sanket Joshi Respondent by : Shri M.G. Jasnani Date of Hearing : 13-09-2022 Date of Pronouncement : 14-09-2022…

Viskaan Pharma Private Limited, Hyderabad vs. Income Tax Officers(TDS), Ward-2(3), Hyderabad

In the result, all these appeals are allowed

ITA 293/HYD/2022[2014-15 TDS 26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी / ITA Nos. A.Y. Respondent 2013-14 272/Hyd/2022 (TDS 24Q-Q2) 2013-14 273/Hyd/2022 (TDS 24Q-Q3) 2013-14 274/Hyd/2022 (TDS 24Q-Q4) 2014-15 275/Hyd/2022 (TDS 24Q-Q2) Viskaan Pharma Private Income Tax Officer Limited, (TDS), 2014-15 Hyderabad 276/Hyd/2022 (TDS 24Q-Q3) Ward-2(3), [PAN: AAACV8232G] Hyderabad 2013-14 277/Hyd/2022 (TDS 26Q-Q3) 2014-15 278/Hyd/2022 (T…