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 370,744 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

Vishwanath Ramanand Kushwaha HUF, Pune vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

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

ITA 558/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune27 Jun 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Prachi ShahFor Respondent: Shri M. G. Jasnani
Section 200(3)Section 200ASection 234ESection 271HSection 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-4 558/PUN/2021 Vishwanath ACIT, CPC-TDS, 2013-14 559/PUN/2021 Ramanand Kushwaha Vaishali. 2013-14 560/PUN/2021 (HUF), 2013-14 561/PUN/2021 686, 4th Floor, 2014-15 Shivganga Chember, Budhwar Peth, Pune- 411002. PAN : AAFHV1838Q Assessee by : Smt. Prachi Shah Revenue by : Shri M. G. Jasnani Date of hearing : 27.06.2022 Date of pronouncement 27.06.2022 : आदेश / ORDER PER BENCH : These are the four ap…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 485/PUN/2020[2013-14]Status: DisposedITAT Pune23 Jun 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 486/PUN/2020[2014-15]Status: DisposedITAT Pune23 Jun 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…

D. Senthamaraiselvi, Dindigul vs. DCIT, CPC, Gaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 406/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.405, 406 & 407/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) Dhandayathapani Senthamaraiselvi, DCIT बनाम/ 4-12A First Main Road, Anna Nagar CPC-TDS, Vs. Palani, Dindigul District-624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AFPPS-4862-L / MRID-01400-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अप…

D. Senthamaraiselvi, Dindigul vs. DCIT, CPC, Gaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 405/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.405, 406 & 407/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) Dhandayathapani Senthamaraiselvi, DCIT बनाम/ 4-12A First Main Road, Anna Nagar CPC-TDS, Vs. Palani, Dindigul District-624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AFPPS-4862-L / MRID-01400-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अप…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 331/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 330/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 329/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…

D. Senthamaraiselvi, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 407/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.405, 406 & 407/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) Dhandayathapani Senthamaraiselvi, DCIT बनाम/ 4-12A First Main Road, Anna Nagar CPC-TDS, Vs. Palani, Dindigul District-624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AFPPS-4862-L / MRID-01400-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अप…

Shri Kailash Rameshwar Loya, Jalna vs. ACIT, CPC(TDS), Ghaziabad

Appeals are allowed in above terms

ITA 67/PUN/2020[2015-1`6]Status: DisposedITAT Pune20 Jun 2022
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
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 DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.65 to 67/PUN/2020 िनधा"रण वष" / Assessment Years: 2013-14 to 2015-16 Shri Kailash Rameshwar Vs. ACIT, CPC (TDS), Loya, Ghaziabad. 1, Ashirwad, Bhokardan Road, Sambhaji Nagar, Jalna- 431203. PAN : ABWPL1181C Appellant Respondent Assessee by : None Revenue by : Shri S. P. Walimbe Date of hearing : 13.06.2022 Date of pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s instant three appeals for assessment years 2013-14,…

Shri Kailash Rameshwar Loya, Jalna vs. ACIT, CPC(TDS), Ghaziabad

Appeals are allowed in above terms

ITA 66/PUN/2020[2014-15]Status: DisposedITAT Pune20 Jun 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
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 DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.65 to 67/PUN/2020 िनधा"रण वष" / Assessment Years: 2013-14 to 2015-16 Shri Kailash Rameshwar Vs. ACIT, CPC (TDS), Loya, Ghaziabad. 1, Ashirwad, Bhokardan Road, Sambhaji Nagar, Jalna- 431203. PAN : ABWPL1181C Appellant Respondent Assessee by : None Revenue by : Shri S. P. Walimbe Date of hearing : 13.06.2022 Date of pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s instant three appeals for assessment years 2013-14,…

Shri Kailash Rameshwar Loya, Jalna vs. ACIT, CPC(TDS), Ghaziabad

Appeals are allowed in above terms

ITA 65/PUN/2020[2013-14]Status: DisposedITAT Pune20 Jun 2022AY 2013-14
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
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 DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.65 to 67/PUN/2020 िनधा"रण वष" / Assessment Years: 2013-14 to 2015-16 Shri Kailash Rameshwar Vs. ACIT, CPC (TDS), Loya, Ghaziabad. 1, Ashirwad, Bhokardan Road, Sambhaji Nagar, Jalna- 431203. PAN : ABWPL1181C Appellant Respondent Assessee by : None Revenue by : Shri S. P. Walimbe Date of hearing : 13.06.2022 Date of pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s instant three appeals for assessment years 2013-14,…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 166/PUN/2020[2015-16 (27EQ-Q3) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Ssistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 164/PUN/2020[2015-16 (27EQ-Q1) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 162/PUN/2020[2014 15 (27EQ-Q3) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 158/PUN/2020[2013-14 (27EQ-Q3)]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S Elkay Spirits P Ltd., Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 157/PUN/2020[2013-14 (27EQ-Q2)]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 167/PUN/2020[2015-16 (27EQ-Q4)]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 165/PUN/2020[2015-16 (27EQ-Q2) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 163/PUN/2020[2014 15 (27EQ-Q4) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…