Gajanan Constructions v. DCIT

74 Taxmann.com 6Income Tax Appellate Tribunal2016#147 most cited

What is Gajanan Constructions v. DCIT authority for?

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

465

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Gajanan Constructions v. DCIT · section 234E · late fees · prospective levy · June 1 · 2015 · TDS · tax deducted at source · penalty · assessment procedure

Issues it is cited on

Judgments citing Gajanan Constructions v. DCIT

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), TDS WARD, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 1425/PUN/2025[2014-2015]Status: DisposedITAT Pune10 Jul 2025AY 2014-2015

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1425/Pun/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Shri Akhilesh Srivastva –Addl.Cit(Dr) Date Of Hearing 09/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2014-15, Emanating From The Order U/S.200A Of The Act, Dated 11.11.2016 & 21.11.2016. Ita No.1425/Pun/2025 For A.Y.2014-15 [A]

Section 154Section 200ASection 200A(1)Section 234ESection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1425/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Shri Akhilesh Srivastva –Addl.CIT(DR) Date of hearing 09/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), KOLHAPUR TDS WARD

In the result, appeal of the assessee is allowed

ITA 1405/PUN/2025[2013-14]Status: DisposedITAT Pune10 Jul 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1405/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 08/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2013-14, Emanating From The Order U/S.200A Of The Act.

Section 154Section 200ASection 200A(1)Section 234ESection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1405/PUN/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Smt. Saumya Pandey Jain – Addl.CIT(DR) Date of hearing 08/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

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