Gajanan Constructions v. DCIT

74 Taxmann.com 6Income Tax Appellate Tribunal2016#152 most cited

What is Gajanan Constructions v. DCIT authority for?

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

465

judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2017 to 2025.

Also referred to as

Gajanan Constructions v. DCIT · section 234E · late fees · prospective levy · June 1 · 2015 · TDS · tax deducted at source · penalty · assessment procedure

Sections most often in play

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

Issues it is cited on

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

Judgments citing Gajanan Constructions v. DCIT

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 126/PUN/2022[2014-15 (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. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor 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. 122/PUN/2022 2013-14 Q3/24Q 2. 123/PUN /2022 2014-15 Q4/24Q 3. 124/PUN/2022 2014-15 Q2/24Q 4. 125/PUN/2022 2014-15 Q3/24Q 5. 126/PUN/2022 2015-16 Q4/24Q 6. 127/PUN/2022 2015-16 Q/1/24Q 7. 128/PUN/2022 2015-16 Q3/24Q 8. 129/PUN/2022` 2015-16 Q4/24Q New English School & Jr. College, Kawadara, Igatpuri, Dist. Nashik. PAN: AAAPPN 5734 M :Appellant Vs. The Dy. Director of Income-tax CPC, TDS Ghaziabad :Respondent Appellant by : None Re…

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 125/PUN/2022[2014-15]Status: DisposedITAT Pune11 Oct 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor 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. 122/PUN/2022 2013-14 Q3/24Q 2. 123/PUN /2022 2014-15 Q4/24Q 3. 124/PUN/2022 2014-15 Q2/24Q 4. 125/PUN/2022 2014-15 Q3/24Q 5. 126/PUN/2022 2015-16 Q4/24Q 6. 127/PUN/2022 2015-16 Q/1/24Q 7. 128/PUN/2022 2015-16 Q3/24Q 8. 129/PUN/2022` 2015-16 Q4/24Q New English School & Jr. College, Kawadara, Igatpuri, Dist. Nashik. PAN: AAAPPN 5734 M :Appellant Vs. The Dy. Director of Income-tax CPC, TDS Ghaziabad :Respondent Appellant by : None Re…

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 124/PUN/2022[2014-15 (24Q Q-2)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor 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. 122/PUN/2022 2013-14 Q3/24Q 2. 123/PUN /2022 2014-15 Q4/24Q 3. 124/PUN/2022 2014-15 Q2/24Q 4. 125/PUN/2022 2014-15 Q3/24Q 5. 126/PUN/2022 2015-16 Q4/24Q 6. 127/PUN/2022 2015-16 Q/1/24Q 7. 128/PUN/2022 2015-16 Q3/24Q 8. 129/PUN/2022` 2015-16 Q4/24Q New English School & Jr. College, Kawadara, Igatpuri, Dist. Nashik. PAN: AAAPPN 5734 M :Appellant Vs. The Dy. Director of Income-tax CPC, TDS Ghaziabad :Respondent Appellant by : None Re…

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 123/PUN/2022[2013-14 (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. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor 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. 122/PUN/2022 2013-14 Q3/24Q 2. 123/PUN /2022 2014-15 Q4/24Q 3. 124/PUN/2022 2014-15 Q2/24Q 4. 125/PUN/2022 2014-15 Q3/24Q 5. 126/PUN/2022 2015-16 Q4/24Q 6. 127/PUN/2022 2015-16 Q/1/24Q 7. 128/PUN/2022 2015-16 Q3/24Q 8. 129/PUN/2022` 2015-16 Q4/24Q New English School & Jr. College, Kawadara, Igatpuri, Dist. Nashik. PAN: AAAPPN 5734 M :Appellant Vs. The Dy. Director of Income-tax CPC, TDS Ghaziabad :Respondent Appellant by : None Re…

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 122/PUN/2022[2013-14 (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. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor 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. 122/PUN/2022 2013-14 Q3/24Q 2. 123/PUN /2022 2014-15 Q4/24Q 3. 124/PUN/2022 2014-15 Q2/24Q 4. 125/PUN/2022 2014-15 Q3/24Q 5. 126/PUN/2022 2015-16 Q4/24Q 6. 127/PUN/2022 2015-16 Q/1/24Q 7. 128/PUN/2022 2015-16 Q3/24Q 8. 129/PUN/2022` 2015-16 Q4/24Q New English School & Jr. College, Kawadara, Igatpuri, Dist. Nashik. PAN: AAAPPN 5734 M :Appellant Vs. The Dy. Director of Income-tax CPC, TDS Ghaziabad :Respondent Appellant by : None Re…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 712/PUN/2021[2014-15(26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 711/PUN/2021[2014-15 (24Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 710/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 709/PUN/2021[2013-14 (24Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 708/PUN/2021[2013-14 (24Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 707/PUN/2021[2013-14 (24Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 697/PUN/2021[2015-16 (26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 696/PUN/2021[2015-16 (26Q Q-1)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 695/PUN/2021[2014-15 (26Q Q-1)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 694/PUN/2021[2014-15 (24Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 693/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

C L Shirole, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 692/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve 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.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.692 to 697/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. ACIT, (CPC)-TDS, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. PAN : AAAFC8318F Appellant Respondent आयकर अपील सं. / ITA Nos.707 to 712/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. Omkar Refractories P. Vs. ACIT, (CPC)-TDS, Ltd., Ghaziabad. E 28/1, Malegaon MIDC, Sinnar, Nashik- 42210…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 690/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 689/PUN/2021 2013-14 Q2/26Q 2. 690/PUN/2021 2013-14 Q3/26Q 3. 691/PUN/2021 2013-14 Q4/26Q Deochand Gangalal Mudhokar A/4-5 Vishnu Malati Ind. Estate Noda Road, Shivane, Une-411 023 PAN: ADEPM 9529 P :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH :…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 689/PUN/2021[2013-14(26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 689/PUN/2021 2013-14 Q2/26Q 2. 690/PUN/2021 2013-14 Q3/26Q 3. 691/PUN/2021 2013-14 Q4/26Q Deochand Gangalal Mudhokar A/4-5 Vishnu Malati Ind. Estate Noda Road, Shivane, Une-411 023 PAN: ADEPM 9529 P :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH :…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, CPC (TDS), Ghaziabad

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

ITA 649/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year 1. 647/PUN/2021 2013-14 Q2/26Q 2. 648/PUN/2021 2013-14 Q4/26Q 3. 649/PUN/2021 2014-15 Q2/26Q Navnath Mahadev Bhosale, At & Post: Dabewadi, Jakatwadi, Tal. Satara, Dist. Satara PAN: AKMPB 4449G :Appellant Vs. The Asstt. C.P.C(TDS). Ghaziabad :Respondent Appellants by : Shri Pramod Shingte (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 29-09-2022 Date of Pronouncement : 30-09-2022 ORDER PER BENCH : These th…