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5 results for “TDS”+ Section 189(3)clear

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Key Topics

Section 80P10Section 153A7Section 143(3)6Section 1486Section 80P(2)(a)6Section 36(1)(viia)5Section 2633Deduction3Addition to Income3Section 142(1)

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 132(1)Section 147Section 148Section 151Section 68

189 Taxman 1 (Bombay), the Hon'ble High Court held as under: "9. Section 147 provides that if the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may subject to the provisions of sections 148 to 163, assess or reassess such income and also any other income chargeable

2
TDS2

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

3 ITA No.1358/PUN/2025 [A] addition of Rs.1,189/- under section 40(a)(i) of the Act. The Assessing Officer disallowed interest on TDS

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

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

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

TDS & Disallowance for such Default vii. Refund Claim viii. Business Loss ix. ICDS Compliance and Adjustment x. Disallowance u/s 40A(7) (Gratuity provision) xi. Expenses incurred for Earning Exempt Income xii. Excess Contribution to Provident Fund, Superannuation Fund or Gratuity Fund xiii. Capital Gains/Income on Sale of Property xiv. Business Expenses 3. The Assessing Officer completed the assessment

INCOME TAX OFFICER WARD-2, AHMEDNAGAR., AHMEDNAGAR vs. KANHUR PATHAR MULTI STATE CO-OPERATIVE CREDIT SOCIETY MARYADIT , KANHUR, KANHUR DIST. AHMEDNAGAR

In the result, the appeal filed by the Revenue in ITA

ITA 766/PUN/2024[2020-21]Status: DisposedITAT Pune27 Sept 2024AY 2020-21

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

189 (Bangalore- Trib. • ITAT Kolkata in National Coal Development Corporation staff co-operative credit Society Limited vs. DCIT (ITA No. 1564/Kol/2011) (v) The intention of the appellant of earning interest from investment of surplus funds brings in element of commerciality which violates ‘principle of mutuality’ and hence not eligible for the exemption. 5.2 Further, it is noted that

INCOME TAX OFFICER WARD-2, AHMEDNAGAR., AAYAKAR, BHAVAN, BEHIND NATRAJ HOTEL, AURANGABAD ROAD, AHMEDNAGAR vs. KANHUR PATHAR MULTI STATE CO-OPERATIVE CREDIT SOCIETY MARYADIT KANHUR, KANHUR DIST. AHMEDNAGAR

In the result, the appeal filed by the Revenue in ITA

ITA 765/PUN/2024[2018-19]Status: DisposedITAT Pune27 Sept 2024AY 2018-19

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

189 (Bangalore- Trib. • ITAT Kolkata in National Coal Development Corporation staff co-operative credit Society Limited vs. DCIT (ITA No. 1564/Kol/2011) (v) The intention of the appellant of earning interest from investment of surplus funds brings in element of commerciality which violates ‘principle of mutuality’ and hence not eligible for the exemption. 5.2 Further, it is noted that