Olari Little Flower Kuries (P.) Ltd. v. UOI

440 ITR 26High Court2022#98 most cited

What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

614

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Olari Little Flower Kuries (P.) Ltd. · Section 234E · fee for late filing of TDS statements · applicability prior to June 1 · 2015 · retrospective effect of Section 234E · non-imposition of fee · defaults before 01.06.2015 · TDS fee commencement date · Section 200A · Kerala High Court

Also reported as

134 Taxmann.com 111

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 220(2)Section 206CBSection 200A(1)(c)Section 234A

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 234esection 200asection 200section 200(3)section 254(2)section 220(2)tax deducted at sourcesection 20section 234

Judgments citing Olari Little Flower Kuries (P.) Ltd. v. UOI

Ram Refrigeration and Electronics Private Limited, Ahmednagar vs. ITO Ward 1, Ahmed Nagar

In the result, ITA.No.2049/PUN

ITA 884/PUN/2025[24Q - Q3- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

…u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06- 2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015.” 9.2. We find the learned Coordinate Bench of the Tribunal in…

Classic Motels, Dehradun vs. ITO, Ward-1(1)(2), Dehradun

In the result, the appeal of the assessee is allowed

ITA 41/DDN/2024[Quarter-4/2014-15]Status: DisposedITAT Dehradun30 Apr 2025

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Section 200ASection 201Section 201(1)Section 234E

…are conflicting decisions the decision taken in favour of the assessee should be followed. 9. Without further prejudice to above, the Kerala High Court in the case of Olari Little Flower Kuries (P) Ltd. Vs Union of India(2022) 134 taxman.com 111(Ker.), (2022) 440 ITR 26 (Ker.) after considering both the decisions of Gujrat High Court and Bengaluru High Court decided the matter in fevour of the assessee and deleted the fees charged u/s 234E. This has rest at peace the decision of Gujrat High Court. The learned Joint Commissioner of Income Tax, Appeals-1, Bengaluru has therefore erred in following the decision of G…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, 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

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

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

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

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

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…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 852/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 851/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 850/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Dr Ambedkar Institute of Social Work, Nagpur Maharashtra vs. ITO Ward-1, Nagpur

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.57/Nag./2025 (Assessment Year : 2013-14) Dr. Ambedkar Institute of Social Work 6, NW Kailash Nagar, Post Bhagwan Nagar Manewada Road, Nagpur 440 027 Appellant PAN – AADTP1266E Income Tax Officer v/s Respondent Ward-1, Nagpur Assessee by : Ms. Shraddha Bavdekar Revenue by : Shri Abhay Y. Marathe Date of Hearing – 05/03/2025 Date of Order – 21/03/2025 PER K.M. ROY, A.M. ORDER The present appeal has been filed by the assessee challenging the impugned order dated 13/12/2024,…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Officer, TDS Ward, Kollhapur, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2308/PUN/2024[2015-16]Status: DisposedITAT Pune23 Jan 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Officer, TDS Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2307/PUN/2024[2014-15]Status: DisposedITAT Pune23 Jan 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Officer, TDS Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2306/PUN/2024[2014-15]Status: DisposedITAT Pune23 Jan 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminirayan Thakur, Sindhudurga vs. Income Tax Officer, TDS, Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2305/PUN/2024[2014-15]Status: DisposedITAT Pune23 Jan 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Officer, Tdsm, Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2304/PUN/2024[2014-15]Status: DisposedITAT Pune23 Jan 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Officer, TDS Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2303/PUN/2024[2013-14]Status: DisposedITAT Pune23 Jan 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminarayan Thakur, Sindhudurga vs. Income Tax Office, TDS, Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2302/PUN/2024[2013-14]Status: DisposedITAT Pune23 Jan 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…

Shrikrishna Laxminirayan Thakur, Sindhudurga vs. Income Tax Officer, TDS, Ward, Kolhapur

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2301/PUN/2024[2013-14]Status: DisposedITAT Pune23 Jan 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 154Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, 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 1-9 ITA Nos.2299 Shrikrishna ITO 2013-14 Q4 26Q to Laxminarayan Thakur, TDS Ward, 2307/PUN/2024 Khalchawada Vengurla, Kolhapur 2014-15 Q1 26Q Mhapan 2014-15 Q2 26Q Sindhudurga-416522, 2014-15 Q3 26Q Maharashtra 2014-15 Q4 26Q TAN : KLPSO6134C 2015-16 Q1 26Q 2015-16 Q4 26Q 2015-16 Q3 26Q 2015-16 Q2 26Q 10-11 ITA Nos.2165 & Shrikrishna ACIT, 2013-14 Q3 26Q 2166/PUN/2024 Laxminarayan Thak…