Gajanan Constructions v. DCIT

74 Taxmann.com 6Income Tax Appellate Tribunal2016#152 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 369,743 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

Sections most often in play

Section 234ESection 200ASection 156Section 154Section 220(2)Section 119Section 143(1A)Section 201(1)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 200a(1)section 272section 272asection 200(3)section 200asection 234esection 200section 220(2)tax deducted at source

Judgments citing Gajanan Constructions v. DCIT

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…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 99/PUN/2021[2014-15(Qtr-4 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 98/PUN/2021[2014-15(Qtr-3, 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 97/PUN/2021[2014-15(Qtr-2 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 96/PUN/2021[2014-15(Qtr-1 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 95/PUN/2021[2013-14 (Qtr-3 26Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 94/PUN/2021[2013-14 (2 Q - 26Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 93/PUN/2021[2013-14 (Qtr-4 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 92/PUN/2021[2013-14(Qtr-3 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pune vs. ACIT TDS CPC, Gaziabad

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

ITA 108/PUN/2021[205-16 (Quarter -4) TDS Statement in Form 26Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pune vs. ACIT TDS CPC, Gaziabad

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

ITA 107/PUN/2021[2015-16]Status: HeardITAT Pune07 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax, TDS, Ghaziabad

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

ITA 106/PUN/2021[2015-16]Status: HeardITAT Pune07 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 105/PUN/2021[26Q/Quarter-1/2015-16]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 104/PUN/2021[2015-16 (Quarter 4) Form 26Q]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 103/PUN/2021[26Q/Quarter-1/2015-16]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 102/PUN/2021[2015-16]Status: HeardITAT Pune07 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 101/PUN/2021[26Q/Quarter-2/2014-15]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 100/PUN/2021[2014-15 ( Y. 2013-14 Qr. -1)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor 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.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Kerman Monocher Buhariwala, Na

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

Kerman Monocher Buhariwala, Na

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…