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451 results for “TDS”+ Natural Justiceclear

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Key Topics

Section 234E360Section 200A191TDS83Addition to Income37Natural Justice28Section 15427Section 25027Penalty27Section 14825Section 28

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

ITA 2363/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs. 40 lakh rupees were brought down to Rs. 28 lakhs\nby discharging the same. Further

M/S. KASTURI RASHI DEVELOPERS,,PUNE vs. INCOME-TAX OFFICER, WARD - 5(3), , PUNE

In the result, the appeal is dismissed

ITA 1961/PUN/2017[2007-08]Status: DisposedITAT Pune07 Mar 2022AY 2007-08

Bench: Shri R.S. Syal

Section 131

Showing 1–20 of 451 · Page 1 of 23

...
23
Condonation of Delay22
Section 143(1)20
Section 132(4)
Section 147
Section 148

TDS certificates etc., but Schedules to the Profit and loss account and the Balance sheet, which could have illuminated the issue further, have not been made available. On a specific query, the ld. AR 19 M/s. Kasturi Rashi Developers denied to have possession of the Tax Audit Report which could have thrown further light on the nature of activities carried

SUHAS JAGANNATH KANASE,PUNE vs. INCOME TAX OFFICER, WARD 1(1), PUNE

In the result, appeal of the assessee is allowed

ITA 1638/PUN/2025[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pritesh Raka &For Respondent: Shri Harshit Bari
Section 143(2)Section 192ASection 270A

natural justice The Appellant prays that the disallowance of Rs. 2,398/- be deleted. Ground No.7 On the facts and in the circumstances of the case, the Learned Commissioner of Income Tax (Appeal) has erred in initiating penalty proceedings under section 270A of the Act. It is prayed that the Learned AO be directed to drop the penalty proceedings GENERAL

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1026/PUN/2011[2005-06]Status: DisposedITAT Pune01 Mar 2019AY 2005-06
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

natural justice. The assessee is directed to furnish necessary documents with regard to his claim. After considering the same, CIT(A) shall pass a speaking order. Accordingly, ground No.4 raised in appeal by assessee is allowed for statistical purpose. Additional ground No. 5 relating to addition of Rs.32,132/- 28. By the additional ground No.5, assessee has challenged the addition

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1027/PUN/2011[2006-07]Status: DisposedITAT Pune01 Mar 2019AY 2006-07
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

natural justice. The assessee is directed to furnish necessary documents with regard to his claim. After considering the same, CIT(A) shall pass a speaking order. Accordingly, ground No.4 raised in appeal by assessee is allowed for statistical purpose. Additional ground No. 5 relating to addition of Rs.32,132/- 28. By the additional ground No.5, assessee has challenged the addition

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

ITA 1025/PUN/2011[2004-05]Status: DisposedITAT Pune01 Mar 2019AY 2004-05
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

natural justice. The assessee is directed to furnish necessary documents with regard to his claim. After considering the same, CIT(A) shall pass a speaking order. Accordingly, ground No.4 raised in appeal by assessee is allowed for statistical purpose. Additional ground No. 5 relating to addition of Rs.32,132/- 28. By the additional ground No.5, assessee has challenged the addition

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

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

ITA 171/PUN/2018[2013-14]Status: DisposedITAT Pune24 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.171/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Acit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Ms. Rhea Amar Revenue By : Ms. Amrita Mishra सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 25.06.2019 Date Of Pronouncement: 24.07.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2013-14. 2. Referring To The Grounds Before Us, Ld. Counsel For The Assessee Submitted That The Grounds No.1, 14, 15 & 17 To 19 Are Required To Be Dismissed As They Are Of Either Consequential Or Premature Or General In Nature. Accordingly, They Are Dismissed. Therefore, The Rest Of Grounds No.2 To 13 & 16 Are Extracted Hereunder :-

For Appellant: Shri Kamal Sawhney &For Respondent: Ms. Amrita Mishra
Section 10ASection 10A(7)Section 80ISection 92C

TDS component benefit, they are taking it entirety. If the assessee is not able to reconcile the difference, then the AO may add the amount in difference to the income of the assessee. With these observations, this ground is set aside to the file of the AO for adjudication. Needless to say, principle of natural justice

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2368/PUN/2024[2024-2025]Status: DisposedITAT Pune25 Jun 2025AY 2024-2025
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2365/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2367/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8.\nGiven the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19
Section 200ASection 234E

natural justice is\nthe prevention of miscarriage of justice.\n8. Given the above, the applicants submit that the delay is purely\nunintentional, bonafide and hence, needs to be condoned. The\nappellants have been representing at all levels. In fact, the dues of\napproximately Rs.40 lakh rupees were brought down to Rs.28 lakhs\nby discharging the same. Further, all steps

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

natural justice is the prevention of miscarriage of justice. 8. Given the above, the applicants submit that the delay is purely unintentional, bonafide and hence, needs to be condoned. The appellants have been representing at all levels. In fact, the dues of approximately Rs. 40 lakh rupees were brought down to Rs. 28 lakhs by discharging the same. Further

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

natural justice is the prevention of miscarriage of justice. 8. Given the above, the applicants submit that the delay is purely unintentional, bonafide and hence, needs to be condoned. The appellants have been representing at all levels. In fact, the dues of approximately Rs. 40 lakh rupees were brought down to Rs. 28 lakhs by discharging the same. Further

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

natural justice is the prevention of miscarriage of justice. 8. Given the above, the applicants submit that the delay is purely unintentional, bonafide and hence, needs to be condoned. The appellants have been representing at all levels. In fact, the dues of approximately Rs. 40 lakh rupees were brought down to Rs. 28 lakhs by discharging the same. Further

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

natural justice is the prevention of miscarriage of justice. 8. Given the above, the applicants submit that the delay is purely unintentional, bonafide and hence, needs to be condoned. The appellants have been representing at all levels. In fact, the dues of approximately Rs. 40 lakh rupees were brought down to Rs. 28 lakhs by discharging the same. Further