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

Issues it is cited on

Judgments citing Gajanan Constructions v. DCIT

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS - 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 581/PUN/2022[2015-16 (26Q - Q2)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 580/PUN/2022[2015-16 (26Q - Q1)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 579/PUN/2022[2015-16 (24Q Q -4)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 578/PUN/2022[2015-16 (24Q Q -3)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 577/PUN/2022[26Q/Quarter-2/2015-16]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 576/PUN/2022[2015-16 24Q, (Q-1)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 575/PUN/2022[26Q/Quarter-4/2014-15]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 574/PUN/2022[2014-15 26Q Q 3]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 573/PUN/2022[26Q/Quarter-2/2014-15]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 572/PUN/2022[2014-15 (26Q Q -1)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS- 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 571/PUN/2022[2014-15 24Q -Q4]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer - (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 570/PUN/2022[2014-15 24Q - Q3]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 569/PUN/2022[2014-15 24Q - Q2]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer - (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 568/PUN/2022[2014-15 24Q - Q1]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 567/PUN/2022[2013-14 24Q - Q4]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 566/PUN/2022[2013-14, 24Q - Q3]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer- (TDS-1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 565/PUN/2022[2013-14 24Q - Q2]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…