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

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 648/PUN/2021[2013-14 (26Q Q-4)]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…

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 647/PUN/2021[2013-14 926Q 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…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 590/PUN/2021[2015-16 (24Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 589/PUN/2021[2014-15 (26Q Q-3)]Status: PendingITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 588/PUN/2021[2013-14 26Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 587/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 586/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 585/PUN/2021[2013-14 (24Q Q-4)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 584/PUN/2021[2013-14 (24Q Q-3)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

M/S Gayatri Cold Storage, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 583/PUN/2021[2013-14 (24Q Q-2)]Status: DisposedITAT Pune29 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.583 To 590/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Gayatri Cold Storage, Vs. Acit, Cpc-Tds, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. Pan : Aaffg0369K Appellant Respondent Assessee By None : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 06.04.2021 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 Eight 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.583/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.583 to 590/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Gayatri Cold Storage, Vs. ACIT, CPC-TDS, 179, Guruwar Peth, Phuwala Ghaziabad. Chowk, Pune- 411042. PAN : AAFFG0369K Appellant Respondent Assessee by None : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.09.2022 Date of pronouncement : 29.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 556/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 547/PUN/2021[2015-16 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 546/PUN/2021[2014-15 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

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

ITA 545/PUN/2021[2014-15 (26Q Q3)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

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. 545/PUN/2021 2014-15 Q3/26Q 2. 546/PUN/2021 2014-15 Q3/264 3. 547/PUN/2021 2015-16 Q4/26Q 4. 556/PUN/2021 2014-15 Q2/26Q Amrita Constructions & Equipments Pvt. Ltd. Flat No. 302, B.G. Arcade, S.No. 12/5/1B/+12/6/6/2, Anandnagar, Wadgaon Budruk, Sucity Road, Pune. PAN: AAICA 5547 P :Appellant Vs. The Asstt. C.P.C. Ghaziabad :Respondent Appellants by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pr…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 530/PUN/2021[2015-16 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 529/PUN/2021[2015-16 (26Q Q-2)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 528/PUN/2021[2015-16 (26Q Q-1)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 527/PUN/2021[2015-16 (24Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 526/PUN/2021[2014-15 (26Q Q-4)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…

Indiasoft Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 525/PUN/2021[2014-15 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 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 Eleven 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.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.520 to 530/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. DUA Building, 2nd Floor, Ghule Patil Road, Ahead of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. PAN : AABCI0540H Appellant Respondent Assessee by : Shri J. R. Chandekar Revenue by : Shri Ramnath P. Murkunde Date of hearing 26.09.2022 : Date of pronouncement 26.09.2022 : आदेश / ORDER PER B…