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

Issues it is cited on

Judgments citing Gajanan Constructions v. DCIT

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

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

ITA 58/PAN/2022[2014-15 24Q, Q2]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 57/PAN/2022[2014-15 26Q Q2]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 56/PAN/2022[2014-15 24Q Q3]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 55/PAN/2022[2013-14 24Q Q4]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 54/PAN/2022[2013-14 24Q Q3]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 53/PAN/2022[2013-14 26Q, Q3]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 52/PAN/2022[2013-14 24Q, Q2]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 31/PAN/2022[2013-14]Status: DisposedITAT Panaji07 Sept 2023AY 2013-14

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…

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

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

ITA 295/NAG/2022[2015-2016 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned 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.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.294 & 295/NAG/2022 Assessment Year : 2015-16 DIGP Group Centre CRPF, Vs. DCIT, CPC (TDS), D/o The Office of the DIGP Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, MIDC Area, Nagpur- 440019. PAN : AAAGD0143E Appellant Respondent Assessee by : Shri Kapil Hirani Revenue by : Smt. Rashmi Mathur Date of hearing : 17.07.2023 Date of pronouncement : 18.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals fil…

Digp Group Centre Crpf, Nagpur vs. DCIT CPC(TDS), Ghaziabad

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

ITA 294/NAG/2022[2015-2016, Qtr-3]Status: HeardITAT Nagpur18 Jul 2023

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned 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.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.294 & 295/NAG/2022 Assessment Year : 2015-16 DIGP Group Centre CRPF, Vs. DCIT, CPC (TDS), D/o The Office of the DIGP Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, MIDC Area, Nagpur- 440019. PAN : AAAGD0143E Appellant Respondent Assessee by : Shri Kapil Hirani Revenue by : Smt. Rashmi Mathur Date of hearing : 17.07.2023 Date of pronouncement : 18.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals fil…

Envision Landmarks LLP, Pune vs. TDS, Circle-2, Pune

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

ITA 406/PUN/2023[2015-16]Status: DisposedITAT Pune15 May 2023AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.404 To 406/Pun/2023 Assessment Years : 2013-14 To 2015-16 Envision Landmarks Llp, Vs. Tds Circle-2, Pune Office No.304, Ashok Sankul-Ii, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. Pan : Aadfe8087E Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 15.05.2023 Date Of Pronouncement : 15.05.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 13.02.2023 For The Assessment Years 2013-14 To 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.404/Pun/2023 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 INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.404 to 406/PUN/2023 Assessment Years : 2013-14 to 2015-16 Envision Landmarks LLP, Vs. TDS Circle-2, Pune Office No.304, Ashok Sankul-II, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. PAN : AADFE8087E Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 15.05.2023 Date of pronouncement : 15.05.2023 आदेश / ORDER PER BENCH : These are the appeals filed by assessee against the separate orders of…

Envision Landmarks LLP, Pune vs. TDS, Circle-2, Pune

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

ITA 405/PUN/2023[2013-14]Status: DisposedITAT Pune15 May 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.404 To 406/Pun/2023 Assessment Years : 2013-14 To 2015-16 Envision Landmarks Llp, Vs. Tds Circle-2, Pune Office No.304, Ashok Sankul-Ii, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. Pan : Aadfe8087E Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 15.05.2023 Date Of Pronouncement : 15.05.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 13.02.2023 For The Assessment Years 2013-14 To 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.404/Pun/2023 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 INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.404 to 406/PUN/2023 Assessment Years : 2013-14 to 2015-16 Envision Landmarks LLP, Vs. TDS Circle-2, Pune Office No.304, Ashok Sankul-II, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. PAN : AADFE8087E Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 15.05.2023 Date of pronouncement : 15.05.2023 आदेश / ORDER PER BENCH : These are the appeals filed by assessee against the separate orders of…

Envision Landmarks LLP, Pune vs. TDS, Circle-2, Pune

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

ITA 404/PUN/2023[2014-15]Status: DisposedITAT Pune15 May 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.404 To 406/Pun/2023 Assessment Years : 2013-14 To 2015-16 Envision Landmarks Llp, Vs. Tds Circle-2, Pune Office No.304, Ashok Sankul-Ii, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. Pan : Aadfe8087E Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 15.05.2023 Date Of Pronouncement : 15.05.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 13.02.2023 For The Assessment Years 2013-14 To 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.404/Pun/2023 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 INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.404 to 406/PUN/2023 Assessment Years : 2013-14 to 2015-16 Envision Landmarks LLP, Vs. TDS Circle-2, Pune Office No.304, Ashok Sankul-II, Plot No.67, Pune City, Ashok Nagar, Pune- 411007. PAN : AADFE8087E Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 15.05.2023 Date of pronouncement : 15.05.2023 आदेश / ORDER PER BENCH : These are the appeals filed by assessee against the separate orders of…