Inder Singh v. State of Madhya Pradesh

2025 INSC 382Supreme Court of India2025#302 most cited

What is Inder Singh v. State of Madhya Pradesh authority for?

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 371,887 Indian tax judgments — from 2025 to 2026.

Also referred to as

Inder Singh v. State of MP · condonation of delay · substantial justice · procedural delay · delay condonation · section 250 · section 147 · section 148 · section 144 · section 142(1) · appeals delay · beyond control

Sections most often in play

Section 250Section 147Section 144Section 144BSection 143(3)Section 142(1)Section 250(6)Section 148

Issues it is cited on

section 115wasection 234e(1)section 143(1a)section 285section 117section 139(9)section 200a(1)(c)tax collected at sourceinterest under section 201(1a)section 200a(1)section 206csection 120

Judgments citing Inder Singh v. State of Madhya Pradesh

Vaidehi Shashank Karade, Pune vs. ITO Ward-5 Panvel, Panvel

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2100/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Bharat Andhale
Section 144Section 147Section 148Section 250

…fore taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 268 days in filing of appeal before ld.CIT(A). However, since ld.CIT(A) has not dealt with the issues raised in Form No.35, we hereby remit back all the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication to be carried out after giving reasonable opportunity of hearing to the assessee. Impu…

Vaibhav Dilip Metha, Ahilyanagar vs. ITO, Ward-2, Ahilyanagar

In the result, the appeal filed by the assessee is partly allowed

ITA 2075/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Dr.Manish Borad

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Ajitesh Meena
Section 132Section 142(1)Section 143(2)Section 147Section 148Section 271(1)(b)Section 274

…I therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 306 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. Brief facts of the case are that the assessee is an individual and engaged in the business of Mobile Shopee and deriving income therefrom. During the course of search and seizure action u/s.132 of the Act carried out in…

Sudam Pandurang Beldare, Pune vs. ITO, Ward-5(3), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2028/PUN/2025[2016-17]Status: DisposedITAT Pune27 Oct 2025AY 2016-17

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Bharat Andhale
Section 143(1)Section 143(3)Section 250

…aking guidance from the judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 238 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 5. After hearing the ld. Departmental Representative and perusing the material on record, we observe that the assessee filed the e-return for A.Y. 2016-17 on 12.04.2017 declaring income of Rs.10,22,440/-. Return processed…

Prem Bhakti Sadhana Kendra, Nashik vs. CIT(Exemption), Pune

In the result, both the appeals filed by the appellant trust are allowed for statistical purposes

ITA 1923/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

…approach and following the judgments of Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). condone the delay in filing the appeals before this Tribunal and admit the appeals for adjudication. ITA No.1922/PUN/2025 : 4. Briefly, the facts of the case are that the appellant is a trust, filed application in Form No.10AB under clause (iii) of section 12A(1)(ac)(iii) for grant of registration u/s.12AB of the Act on 29.05.2024. In order…

Prem Bhakti Sadhana Kendra, Nashik vs. CIT(Exemption), Pune

In the result, both the appeals filed by the appellant trust are allowed for statistical purposes

ITA 1922/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

…approach and following the judgments of Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). condone the delay in filing the appeals before this Tribunal and admit the appeals for adjudication. ITA No.1922/PUN/2025 : 4. Briefly, the facts of the case are that the appellant is a trust, filed application in Form No.10AB under clause (iii) of section 12A(1)(ac)(iii) for grant of registration u/s.12AB of the Act on 29.05.2024. In order…

Sujay Laxmeshwar, Bengaluru vs. CIT(A0, Delhi

In the result appeal of the assessee is allowed for statistical

ITA 65/IND/2025[2016-17]Status: DisposedITAT Indore24 Oct 2025AY 2016-17

Bench: Dr. Manish Borad & Shri Paresh M Joshisujay Laxmeshwar, Cit(A), A-3/902 Elita Promanade, Nfac, Jp Nagar Phase-7, Delhi Vs. Bengaluru (Appellant / Assessee) (Respondent/ Revenue) Pan: Abepl6501A Assessee By Shri Govind Rinwa, Ar Revenue By Ms. Ila Parpar, Cit-Dr With Shri Nihar Sahu Date Of Hearing 23.10.2025 Date Of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, Am: This Appeal By The Assesse Is Directed Against The Order Dated 24.04.2023 Of The Commissioner Of Income Tax (Appeals), Nfac, Delhi For A.Y.2016-17 Which Is Arising From The Assessment Order U/S 143(3) Of The Act Dated 25.12.2018 Framed By Income Tax Officer, Ward-3(4), Bhopal. 2. Registry Has Informed That There Is Delay Of 566 Days In Filing

Section 143(3)Section 250(6)

…al Representative and considering the sufficient cause mentioned in the application for condonation of delay and further considering the ratio laid down by the Hon’ble Apex Court in the case of Inder Singh Vs.State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) and also observing that the delay is unintentional, we condone the delay of 566 days and admit the appeal for adjudication. 3. Though the assessee has raised various grounds of appeal but with the assistance of both the sides we notice that Ld. CIT(A) has dismissed the assessee’s appeal for non compliance. Ld. Departmental Representative tho…

Ravi Navlani, Indore vs. ITO, Indore

In the result appeal of the assessee is allowed for statistical

ITA 340/IND/2025[2012-13]Status: DisposedITAT Indore24 Oct 2025AY 2012-13

Bench: Dr. Manish Borad & Shri Paresh M Joshiravi Navlani, Income Tax Officer 4(3), Ud-16 Appolo Square, Indore Race Course Road, Vs. Janjirwala Chouraha, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adjpn1579P Assessee By None Revenue By Ms. Ila Parmar, Cit-Dr With Shri Nihar Sahu Date Of Hearing 23.10.2025 Date Of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, Am:

Section 143(3)Section 147Section 148

…the reasons we notice that the delay was not intentional and assessee has not gained by delaying the instant appeal. Considering the ratio laid down by the Hon’ble Apex Court in the case of Inder Singh Vs.State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) and also observing that the appeal filed by the appellant with a delay was unintentional, we condone the delay of 9 days and admit the appeal for adjudication. 3. Perusal of the grounds indicates that one of the issue raised by the assessee in Ground No.6 & 7 is that the Ld. CIT(A) failed to provide proper opportunity to the assessee by not…

Sai Baba Agency, Vishal Tower Navlakha vs. ITO 5(1) Indore, Main Building Indore

In the result appeal of the assessee is allowed for statistical

ITA 324/IND/2025[2017-18]Status: DisposedITAT Indore24 Oct 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Paresh M Joshisai Baba Agency, Income Tax Officer-5(1), 35, Vishal Tower, Indore Navlakha, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Acxfs4495A Assessee By Shri Soumya Bumb, Ar Revenue By Ms. Ila Parmer Cit-Dr Date Of Hearing 23.10.2025 Date Of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, Am: This Appeal By The Assesse Is Directed Against The Order Dated

Section 147Section 148Section 250(6)

…ough the reasons we notice that the delay is not intentional and therefore a liberal approach needs to be taken. Thus considering the ratio laid down by the Hon’ble Apex Court in the case of Inder Singh Vs.State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) and taking a justice oriented approach, we condone the delay of 7 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee requested for setting aside the issue on merits to the file of Ld. CIT(A) for necessary adjudication as the assessee failed to appear before the Ld. CIT(A) and the appeal of the asses…

Nikita Gupta, Alirajpur vs. ITO-2, Ratlam

In the result appeal of the assessee is partly allowed for statistical purpose

ITA 255/IND/2025[2017-18]Status: DisposedITAT Indore24 Oct 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Paresh M Joshinikita Gupta, Income Tax Officer-2, C/O Lb Gold, Ratlam Csa Marg, Vs. Alirajpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpg0456K Assessee By Shri Milind Wadhwani, Ar Revenue By Ms. Ila Parmar Cit-Dr With Shri Nihar Sahu Date Of Hearing 23.10.2025 Date Of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, Am:

Section 144Section 44ASection 69

…h the reasons we notice that the delay was not intentional and assessee has not gained by delaying filing of appeal. Considering the ratio laid down by the Hon’ble Apex Court in the case of Inder Singh Vs.State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) and also observing that in filing appeal a delay is unintentional, we therefore condone the delay of 7 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee submitted that the only addition made is towards unexplained cash deposit during the demonetization period. He submitted that Central Board of Direcr…

Mani Agrawal, Indore vs. ITO-3(3), Indore

In the result, appeal of the assessee is allowed for statistical purposes

ITA 283/IND/2025[2012-13]Status: HeardITAT Indore23 Oct 2025AY 2012-13

Bench: Dr. Manish Borad & Paresh M. Joshiआयकर अपील सं. / Ita No.283/Ind/2025 Assessment Year : 2012-13 Mani Agrawal, Vs. Income Tax Officer, 4/304, Shalimar Malwa 3(3), Indore Enclave, Ab Road, Indore Pan – Ajzpa 3110 D Appellant Respondent

For Appellant: Shri Ashish Goyal, ARFor Respondent: Date of hearing
Section 144Section 147Section 250Section 5

…Act may also look into the prima facie merits of an appeal. A liberal approach may 3 Mani Agrawal be adopted when some plausible cause for delay is shown. Hon’ble Supreme Court in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condoned delay of 1537 days sub-serving the cause of justice. It was held so while observing that the appeal filed by the appellant with a delay was unintentional, much less due to any deliberate laches, and was well-explained by the State before the High Court. Hon’ble Court further held that in cases where the merits are significant, a more…

Dnyaneshwar Nivrutti Kale, Ahmednagar vs. ITO, Ward(1), Ahmednagar

In the result, appeal of the assessee is allowed for statistical purposes

ITA 174/PUN/2025[2017-18]Status: DisposedITAT Pune15 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 144Section 147Section 148Section 250Section 250(6)Section 69A

…judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. 3 Dnyaneshwar Nivrutti Kale Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) as ‘reasonable cause’ prevented the assessee in filing the appeal before ld.CIT(A). 5. The appellate remedy or forum is created by the statute is to rest the dispute and not to accelerate for higher forum perfunctorily. We would like to refer the judgment of Hon’ble Supreme Court in the case of Raheem Shah & ANR Vs Govind Singh & Ors [CIVIL A…

Kapse Foundation Yeola, Yeola vs. ITO Ward 1(1), Nashik

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1430/PUN/2025[2022-23]Status: DisposedITAT Pune14 Oct 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 250Section 250(6)

…ondoned the delay in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). We therefore condone the delay of 574 days in filing the appeal before ld.CIT(A). 6. Considering the totality of facts and without offering any comments on merits of the case, we deem it fit to set-aside the impugned order and remit all the issues to the file of Ld.CIT(A)/NFAC for de-novo adjudication and pass a speaking order in terms of pr…

Brahm Precision Materials Pvt. Ltd., Aurangabad vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi

In the result, appeal of the assessee for A

ITA 425/PUN/2025[2020-21]Status: DisposedITAT Pune13 Oct 2025AY 2020-21

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1183/Pun/2023 And

Section 143(3)Section 250Section 68

…fore taking guidance from the judgments of Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 445 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. Since most of the grounds raised in these two appeals are common, we proceed to dispose of these appeals by way of consolidated order for the sake of convenience. 5. We will first take up ITA No.1183/PUN/2023 relating…

Brahm Precision Materials Pvt Ltd, Aurangabad vs. CIT(A), National Faceless Appeal Centre (NFAC) Delhi

In the result, appeal of the assessee for A

ITA 1183/PUN/2023[2018-19]Status: DisposedITAT Pune13 Oct 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1183/Pun/2023 And

Section 143(3)Section 250Section 68

…fore taking guidance from the judgments of Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 445 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. Since most of the grounds raised in these two appeals are common, we proceed to dispose of these appeals by way of consolidated order for the sake of convenience. 5. We will first take up ITA No.1183/PUN/2023 relating to…

Bhushan Balasaheb Bagul, Dhule vs. The Income-Tax Officer, Ward -1, Dhule

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1253/PUN/2025[2012-13]Status: DisposedITAT Pune10 Oct 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Harish Bist
Section 144Section 148Section 250Section 250(6)Section 69A

…lay. We therefore in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 562 days in filing the appeal before this Tribunal and admit the appeal for adjudication. 4. At the outset, Ld. Counsel for the assessee submitted that due to non compliance to the notice(s) of hearing issued by ld.CIT(A), appeal of the assessee has been dismissed in limine. However, request has been made to provide one m…

Psr Sustainability Foundation, Pune vs. CIT(E), Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 1921/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None
Section 12ASection 5Section 80G

…e therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing of the instant appeals before this Tribunal. 5. Briefly, the facts of the case are that the appellant is a non-profit institution incorporated as a Section 8 of the Companies Act, 2013. It is formed with the object of promotion of environmental sustainability, socio economic empowerment and capacity building. The T…

Psr Sustainability Foundation, Pune vs. CIT(E), Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 1920/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None
Section 12ASection 5Section 80G

…e therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing of the instant appeals before this Tribunal. 5. Briefly, the facts of the case are that the appellant is a non-profit institution incorporated as a Section 8 of the Companies Act, 2013. It is formed with the object of promotion of environmental sustainability, socio economic empowerment and capacity building. The T…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1446/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1445/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

Central Ordnance Depot, Pune vs. ITO TDS, Ward-1, Pune

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1444/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…