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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

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

Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside.” 5.5 The Hon’ble Kerala High Court in the case of Amaravati Vs. ITO(TDS) [2022] 142

DEPUTY COLLECTOR OFFICE,,UDGIR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE,, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

TDS to the credit of Central Government. Similar ratio has been laid down by the Chandigarh Bench of Tribunal in Ashirwad Complex case (supra). Accordingly, we hold so. 29. Another issue raised in some of the appeals is that where all quarterly returns relating to assessment year 2011-12 were filed on one date i.e. there was default in furnishing

VIJAY VYANKATRAO MANE,SADASHIV PEATH vs. ADDITIONAL COMMISSIONER , ADDL/JCIT(A)- CHANDIGARH

In the result, the appeal filed by the assessee is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

TDS compliance and making the disallowance u/s 40A(i)(a) at the processing 4 stage of the return, as such adjustment is not envisaged in the provisions of law and same is also not within the power of Ld. CIT(A), therefore such observation may kindly be deleted and the proportionate addition may kindly be deleted. Your appellant prays

PASHANKAR AUTO WHEELS PVT LTD,PUNE vs. CIT(A) CIRCLE-4, PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

TDS statement – Rent (section 194-I) 4,50,000 2 3. He, therefore, passed an order u/s 148A(d) of the Act on 26.03.2022 after following due procedure. Since income to the tune of Rs.4,46,64,231/- chargeable to tax has escaped assessment, the Assessing Officer issued notice u/s 148 of the Act on 26.03.2022 which was duly served

PRAFULLA SHANTILAL KOTHARI ,PUNE vs. ACIT, CIRCLE 7, PUNE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.922/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Prafulla Shantilal Kothari, Vs. Acit, Circle-7, Pune. Flat No.1, Akshay Plaza, Ramnagar, Wadgaonsheri, Pune- 411014. Pan : Aahhp4593E Appellant Respondent Assessee By : Shri Suhas Bora, Shri Saukhya Lakade & Miss Riya Oswal Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 30.06.2025 Date Of Pronouncement : 30.06.2025 आदेश / Order Per R. K. Panda, Vp : This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.02.2025 Passed By Ld. Addl./Jcit(A)-1, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Huf & Is Carrying On Business Of Online Trading In Lottery Tickets Under The Name & Style ‘J.K. Lottery’. It Filed Its Return Of Income On 24.10.2017 Declaring Total Income Of Rs.51,25,350/-. The Case

142(1) of the Act were issued and served upon the assessee, in response to which, the assessee filed certain details. 3. During the course of assessment proceedings, the Assessing Officer noted that the assessee has debited an amount of Rs.63,72,633/- on account of salary paid by it. The Assessing Officer asked the assessee to furnish complete details

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandra

section 36(1)(va) of the Act. Subsequently, the case was selected for scrutiny under CASS for the following reasons: “1. Deemed International Transactions 2. Large value of international transactions 3. Transactions with Company whose Registration has been Cancelled by MCA 4. Duty Drawback 5. Lower amount disallowed u/s 40(a)(ia) in ITR (Part A-OI) in comparison

SHREE RAVIRAJ PASHANKAR DEVELOPERS,PUNE vs. PCIT, PUNE-4, PUNE

In the result, appeal of the Assessee is allowed

Bench: Dr.Manish Borad & Ms.Astha Chandraआयकर अपील सं. / Ita No.1201/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Shree Raviraj Pashankar V The Principal Developers, S Commissioner Of Income Office No.1 To 5 Millenium Tax, Pune-4. Star, Dhole Patil Road, Near Ruby Hall, Pune – 411001. Pan: Aalas6505J Appellant / Assessee Respondent / Revenue Assessee By Shri Rajiv Thakkar & Shri Neelesh Khandelwal – Ar(S) Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 10/02/2025 Date Of Pronouncement 20/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-4, Under Section 263 Of The Income Tax Act, 1961 Dated 26.03.2024 For

section 142(1) of the Act stating that the Audited Financial Statement were filed before Assessing Officer and all the details called-for were duly furnished including details of GST, TDS

RUPAL CHEMICALS,RATNAGIRI vs. ITO WARD 1, RATNAGIRI

In the result Appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपीऱ सं./Ita No.2588/Pun/2025 नििाारण वर्ा / Assessment Year: 2021-2022 Vs Ito, Ward 1, Rupal Chemicals, D/13, Midc, Lote Ratnagiri Parashuram, Taluka Khed, District Ratnagiri-415722 Maharashtra Pan-Aabfr7940R Appellant Respondent

section 142 (1) of the IT act. The assessing officer was of the view that since neither the agreement was entered during assessment year 2019-20 or 2020-21 nor any provision was made in earlier assessment years in accordance with mercantile accounting system which is being followed by the assesse and the commission was calculated for the period prior

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

142, such return shall be processed in the\nfollowing manner, namely:-\n(a) the total income or loss shall be computed after\nmaking the following adjustments, namely:-\n(v) disallowance of deduction claimed under\nsections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID\nor section 80-IE, if the return is furnished beyond\nthe due date specified

CHANDRAKANT VITHTHAL BHOPI,RAIGAD vs. ITO WARD 1 , PANVEL

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Chandrakant Viththal Bhopi Ito, Ward-1, Panvel At Chinchpada, Post Panvel, Tal. Vs. Panvel, Dist. Raigad – 410206 Pan: Bjdpb7610L (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Ajinkya M Vaishampayan Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P (2024) 160 taxmann.com 32/299 Taxman 21 (SC)/(2024) 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to ―pass orders in terms of Section 148-A(d) in respect of each of the assesses concerned.‖ Further

BANK OF INDIA, (VITE BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

142 & 145/PUN/2019) for all the 4 quarters. There are 11 appeals in this group and they relates to the assessment year 2010-11. In this bunch of 11 appeals, the financial year in which the TDS statements are filed, covers the financial years 2009-10 and 2010-11. Considering the fact, 18 the last quarter of the statement is filed

BANK OF INDIA (SANGLI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

142 & 145/PUN/2019) for all the 4 quarters. There are 11 appeals in this group and they relates to the assessment year 2010-11. In this bunch of 11 appeals, the financial year in which the TDS statements are filed, covers the financial years 2009-10 and 2010-11. Considering the fact, 18 the last quarter of the statement is filed

BANK OF INDIA (KURUNDWAD BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

142 & 145/PUN/2019) for all the 4 quarters. There are 11 appeals in this group and they relates to the assessment year 2010-11. In this bunch of 11 appeals, the financial year in which the TDS statements are filed, covers the financial years 2009-10 and 2010-11. Considering the fact, 18 the last quarter of the statement is filed