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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

CHATE TUTORIALS PVT LTD,AURANGABAD vs. 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

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

2) for the determination of the said late fees/interest by CPC. No Vacuum 5. It is submitted that there is no vaccum for the determination of interest, additional interest and late fees under section 234E. The Income Tax Department has a TDS wing and the jurisdictional hierarchy right the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5.\nIt is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5.\nIt is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

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

2) for the determination of the said late fees/interest by CPC.\nNo Vacuum\n5. It is submitted that there is no vaccum for the determination of\ninterest, additional interest and late fees under section 234E. The\nIncome Tax Department has a TDS wing and the jurisdictional hierarchy\nright the level of Income Tax officer (TDS) is already in place

ASSISTANT COMMISSIONER OF INCOME-TAX, (IT) -CIRCLE -1,, PUNE vs. KOSO INDIA PVT.LTD,, NASHIK

In the result, the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1650/Pun/2017 यििाारण वषा / Assessment Year : 2016-17

TDS. 3) The CIT(A) is erred in ignoring the decision of the ITAT Bangalore in the case of Bosch Ltd. vs ITO, ITA No.552 to 558 (Bang.) of 2011 dated 11.10.2012, in which it was held that if the recipient has not furnished the PAN to the deductor, the deductor is liable to withhold tax at the higher rates

BHAGWAN VITHOBA MORE,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeal is dismissed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. Pan : Azvpm7554P

TDS-1, Surat to state that interest does not fall within the ambit of expression ‘Interest’ as contemplated in section 145A of the Act. It was stated that it is clear from the decisions cited by him that interest received u/s. 28 is a part of enhanced compensation which is taxable u/s. 45(5) of the Act and in case

UJWAL FINE HOMES,PUNE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -3, PUNE

In the result, appeal of the assessee is dismissed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.491/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Ujwal Fine Homes, V The Principal High Bliss, S No.23, Dhayri S Commissioner Of Income Narhe Road, Pune – 411041. Tax, Pune -3, Pune. Pan; Aabfu7293E Appellant/ Assessee Respondent / Revenue Assessee By Shri C.H.Naniwadekar – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 21/11/2024 Date Of Pronouncement 28/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-3, Pune U/Sec.263 Of The Income Tax Act, 1961; Dated 09.02.2024 For The A.Y.2018- 19. The Assessee Has Raised The Following Grounds Of Appeal : “1. In Issuing The Notice U/S 263 Of The Income-Tax Act, 1961 For Ay 2018-19

119; or (d) the order has not been passed in accordance with any decision, prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. This amendment will take effect from 1st day of June, 2015.”Unquote 4.7 Thus, Finance Act, 2015 introduced a deeming fiction through explanation