Medical Superintendent Rural Hospital, DOBI BK v. DCIT

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

In the result, appeal of the Assessee is allowed

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-

…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

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-

…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

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-

…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…

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE “C” BENCHES : : PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND MS. ASTHA CHANDRA, JUDICIAL MEMBER\nITA No.632/PUN/2022\n Assessment Year : 2018-19\nCummins India Limited,\nTower A, 5th Floor,\nCummins India Office\nCampus, Balewadi,\nPune, Maharashtra\nPAN: AAACC 7258 B\nAppellant\nVs.\nACIT, Circle-1(1), Pune\nRespondent\nITA No.1256/PUN/2023\n Assessment Year : 2018-19\nDCIT, Circle-1(1), Pune\nAppellant\nVs.\nCummins India Limited,\nTower A, 5th Floor,\nCummins India Office\nCampus, Balewadi, Pune\nMaharashtra\nPAN : AAACC 7258 B\nRespondent\n…

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), TDS WARD, KOLHAPUR

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1425/Pun/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Shri Akhilesh Srivastva –Addl.Cit(Dr) Date Of Hearing 09/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2014-15, Emanating From The Order U/S.200A Of The Act, Dated 11.11.2016 & 21.11.2016. Ita No.1425/Pun/2025 For A.Y.2014-15 [A]

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1425/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Shri Akhilesh Srivastva –Addl.CIT(DR) Date of hearing 09/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), KOLHAPUR TDS WARD

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1405/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 08/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2013-14, Emanating From The Order U/S.200A Of The Act.

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1405/PUN/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Smt. Saumya Pandey Jain – Addl.CIT(DR) Date of hearing 08/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

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

In the result, appeals of the assessee are allowed

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATES PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…