Lingeshwara Creations v. PCIT

168 Taxmann.com 383High Court2024#5786 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 234ESection 200ASection 250Section 200A(1)(c)Section 271HSection 272A(2)(k)Section 143(3)Section 147

Issues it is cited on

clarificatory amendmentsection 200asection 234esection 200section 200a(1)(c)section 200a(1)section 20section 234delay in filing appealsection 23tax deducted at sourcechief commissioner

Judgments citing Lingeshwara Creations v. PCIT

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 180/KOL/2026[2015-2016]Status: DisposedITAT Kolkata13 Apr 2026AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 179/KOL/2026[2014-2015]Status: DisposedITAT Kolkata13 Apr 2026AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 178/KOL/2026[2013-2014]Status: DisposedITAT Kolkata13 Apr 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER,CIRCLE-1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2287/PUN/2025[2014-15- Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE-1, KOLHAUR

In the result, appeal of the Assessee is allowed

ITA 2286/PUN/2025[2014-15 - Q2]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2285/PUN/2025[2014-15- Q3]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2285, 2286 & 2287/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. PAN: KLPDO1360C Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue by Smt Neha Thakkar (Virtual) Date of hearing 21/01/2026 Date of pronouncement…

A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED,. vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), .

Appeal is allowed

ITA 3302/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED,. vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), .

Appeal is allowed

ITA 3301/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED, . vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), .

Appeal is allowed

ITA 3300/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED,. vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), .

Appeal is allowed

ITA 3299/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

Appeal is allowed

ITA 3287/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

RISE ADVERTISING PVT. LTD.,MADURAI vs. ITO, TDS , MADURAI

In the result, the appeal filed by the assessee is dismissed

ITA 251/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17 Rise Advertising Pvt. Ltd., The Income Tax Officer (TDS), Door No.10, 2nd Floor, Vs. Madurai. West Masi Street, Madurai – 625 001. PAN: AAFCR 0150E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri J. Saravanan, Advocate GHथE की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 141/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 140/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 139/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 138/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 137/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 136/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…