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 368,382 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

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra PAN : AAFTS4665L Appellant DCIT,TDS C…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra DCIT,TDS Circle, CPC, Ghaziabad, Utta…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1513/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1512/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1511/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Nitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1510/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1509/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1508/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1507/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1506/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1168/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estates Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1167/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1166/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1165/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1164/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1163/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1162/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Viraj Estate Pvt Ltd, Nashik vs. DCIT, CPC, TDS, Ghaziabad

In the result, appeal in ITA No

ITA 1161/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 60/PAN/2022[2014-15 26Q Q 3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 59/PAN/2022[2014-15 24Q Q1]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…