Rashmikant Kundalia v. Union of India

54 Taxmann.com 200High Court2015#75 most cited

What is Rashmikant Kundalia v. Union of India authority for?

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

702

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rashmikant Kundalia v. Union of India · Section 234E constitutional validity · late fee for TDS statement · section 200(3) · nature of fee not penalty · opportunity of being heard · assessee-in-default · section 200A · section 201(1) · delayed TDS return

Also reported as

229 Taxmann 596373 ITR 268

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 201(1)Section 206CBSection 200(3)Section 156

Issues it is cited on

section 200a(1)section 234esection 220(2)section 200asection 200section 200(3)section 20tax deducted at sourcesection 234section 23section 154condonation of delay

Judgments citing Rashmikant Kundalia v. Union of India

Shree Kalyaanee Krrsna Builders, Ghaziabad vs. TDS-CPC, Ghaziabad

In the result, all the Appeals filed by the Assessee stands allowed

ITA 362/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

Shree Kalyaanee Krrsna Builders, Mumbai vs. TDS-CPC, Utter Pradesh

In the result, all the Appeals filed by the Assessee stands allowed

ITA 361/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

The Congregation of the Sisters of the Cross of Chavanod, Trichy vs. CIT, CPC, TDS, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 807/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Oct 2022AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation Of The Sisters Of The The Acit, Cpc बनाम/ Cross Of Chavanod, Tds, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./Pan: Aaatt-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant By : None *+थ)कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: NoneFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation of the Sisters of the The ACIT, CPC बनाम/ Cross of Chavanod, TDS, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./PAN: AAATT-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant by : Non…

Shree Pashupati Construction, Kolhapur vs. Commissioner of Income Tax (Appeals), Delhi

Appeals are allowed

ITA 588/PUN/2022[2016-17 (26Q - Q1)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Shree Pashupati Constructions, Kolhapur vs. Commissioner of Income Tax(Appeals), Delhi

Appeals are allowed

ITA 587/PUN/2022[2015-16 (26Q - Q4)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Shree Pashupati Constructions, Kolhapur vs. Commissioner of Income Tax (Appeals), Delhi

Appeals are allowed

ITA 586/PUN/2022[2015-16 (26Q - Q3)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Shree Pashupati Constructions, Kolhapur vs. Commissioner of Income Tax (Appeals), Delhi

Appeals are allowed

ITA 585/PUN/2022[2015-16 (26Q -Q2)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Shree Pashupati Constructions, Kolhapur vs. Commissioner of Income Tax (Appeals), Delhi

Appeals are allowed

ITA 584/PUN/2022[2015-16 (26Q - Q1)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 579/PUN/2021[2015-16 (24Q Q-4)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 578/PUN/2021[2015-16 (26Q Q-4)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 577/PUN/2021[2015-16 (26Q Q-3)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 576/PUN/2021[2015-16 (26Q Q-2)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 575/PUN/2021[2015-16 (26Q Q-1)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 574/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 573/PUN/2021[2014-15 (26Q Q-1)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 572/PUN/2021[2014-15(24Q Q-4)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 571/PUN/2021[2014-15 (24Q Q-3)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 570/PUN/2021[2014-15 (24Q Q-2)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 569/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…

Water Treatment Equipment, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

Appeals are allowed

ITA 568/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune20 Oct 2022

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pratik Sandbhor – (ITAFor Respondent: Shri M. G. Jasnani
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.568 to 579/PUN/2021 Assessment Years : 2013-14, 2014-15 & 2015-16 Water Treatment Vs. DCIT, CPC, TDS, Equipment, Ghaziabad. 26/6, Gururaj Housing Soc., Apte Colony, Bhosari, Haveli, Pune- 411039. PAN : AAAFW8485H Appellant Respondent ITA Nos.584 to 588/PUN/2022 Assessment Years : 2015-16 & 2016-17 Shree Pashupati Vs. CIT(A)-NAFAC, Construction, Delhi. Shiv-Shilpa Colony, E Ward, Near Rajendra Nagar, SSC Board, Kolhapur- 416008. PAN : AAGFS6471H Appellant Responden…