GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

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

section 194-IC of the IT Act as TDS @ 10% was not deducted on monetary consideration paid to the land owners as per the Joint Development Agreements for following projects:- (i) Project name: Swastishree (land owners names are Vidyadhar P. Dixit, Smt Kunda D. Dixit and Sh. Shridhar Pandurang Dixit). (ii) Project name: Sulabh Monali (land owner name: Shri Jayant

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

182/-. Subsequently, the case was selected for complete scrutiny under CASS to examine the following issues: (i) Default in TDS (ii) Default in TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

182/-. Subsequently, the case was selected for complete scrutiny under CASS to examine the following issues: (i) Default in TDS (ii) Default in TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

182: (2006) 284 ITR 323 (SC).\n5.\nThe order of the Assessing Officer may be restored and that of the CIT(A),\nNFAC, Delhi be vacated.\n6.\nThe appellant craves leave to add, amend or alter all or any of the grounds\nof appeal.\n62.\nGrounds of appeal No.1 and 2 relate to the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

182: (2006) 284 ITR 323 (SC).\n5.\nThe order of the Assessing Officer may be restored and that of the CIT(A),\nNFAC, Delhi be vacated.\n6.\nThe appellant craves leave to add, amend or alter all or any of the grounds\nof appeal.\n62.\nGrounds of appeal No.1 and 2 relate to the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

182: (2006) 284 ITR 323 (SC).\n5.\nThe order of the Assessing Officer may be restored and that of the CIT(A),\nNFAC, Delhi be vacated.\n6.\nThe appellant craves leave to add, amend or alter all or any of the grounds\nof appeal.\n62.\nGrounds of appeal No.1 and 2 relate to the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

182: (2006) 284 ITR 323 (SC).\nThe order of the Assessing Officer may be restored and that of the CIT(A),\nNFAC, Delhi be vacated.\nThe appellant craves leave to add, amend or alter all or any of the grounds\nof appeal.\n62. Grounds of appeal No.1 and 2 relate to the order of the Ld. CIT(A) / NFAC

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

182/-. Copy of the order, demand notice and computation sheet generated from the system is being issued to the assessee.” 4.2 It can be seen that there is no discussion regarding the impugned issues of GST Input Credit and VAT written off in the impugned Assessment Order. We have studied the Notice u/s 142 which is at page

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

TDS returns, proof of payment of challans, expenditure has been duly shown in the Tax Audit Report and also the assessee has made the total payment of interest to the registered NBFC which is also subjected to income tax provisions and the payment of interest made by the assessee is to the account of Tata Motors Finance Ltd. We therefore