MAHESH URBAN CO-OP BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am

TDS on its interest payments. We find no merit in the Revenue’s instant arguments as we are in assessment year 2010-11 whereas “a cooperative bank” has been excluded from the purview of section 194(A)(3)(v

M/S. PIAGGIO VEHICLES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.868/Pun/2022 िनधा"रण वष" / Assessment Year: 2015-16 Piaggio Vehicles Private Ltd., V The Assistant Sky One Corporate Park, S Commissioner Of Income Ground Floor, Survey Tax, Circle-4, Pune. No.239/02, Near Pune Airport, Pune – 411032. Pan: Aabcp1225G Appellant/ Assessee Respondent / Revenue Assessee By Shri Siddhesh Chaugule – Ar Revenue By Shri Vidya Ratan - Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-13, Pune For Assessment Year 2015-16 Dated 06.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Refund Of Excess Taxes Paid On Dividend Distributed On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Cit(A) Has Erred In Not Granting The Benefit Of Article 11 Of The India-

V The Assistant Sky One Corporate Park, s Commissioner of Income Ground Floor, Survey Tax, Circle-4, Pune. No.239/02, near Pune Airport, Pune – 411032. PAN: AABCP1225G Appellant/ Assessee Respondent / Revenue Assessee by Shri Siddhesh Chaugule – AR Revenue by Shri Vidya Ratan - DR Date of hearing 18/12/2024 Date of pronouncement 23/12/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This

MAHESH URBAN CO OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.583/Pun/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant Pan : Aaaam0511H

TDS on its interest payments. We find no merit in the Revenue’s instant arguments as we are in assessment year 2010- 11 whereas “a cooperative bank” has been excluded from the purview of section 194(A)(3)(v

PIAGGIO VEHICLES PVT LTD ,PUNE vs. ACIT, CIRCLE 4, PUNE, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

TDS) was cumbersome and involves a lot of paper work and collection from the company would be much easier. (ii) Since there was no tax incidence in the hands of the shareholder that would encourage investment in the shares of domestic companies. Sec.115O so introduced in Chapter XII-D of the Act reads thus: “115-O. (1) Notwithstanding anything contained

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATES PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

section of levy of late fee u/s 234E is a statutory provision effective from the year 2012 but there was no machinery provision u/s 200A of the Act which empowered the AO to make adjustment on account of levy of late fee u/s 234E of the Act. 3. The Ld. CIT(A) failed to consider that in respect of TDS

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS @1% u/s 1941A would also be required to be deducted for extra amenities such as club membership fees, car parking fee, electricity and water facility. maintenance fee or any other charges of similar nature paid at the time of purchase of property which are incidental to transfer of the immovable property. From the above it is clear that there

INCOME TAX OFFICER, WARD-9(3), PUNE, PUNE vs. LALIT RAGHUNATHRAO SHINDE , PUNE

194/-. In addition to above, the service tax collected and shown\nseparately was Rs.29,37,563/-.\nTherefore, the receipts of the assessee are not merely 1,95,07,500/- but are Rs.\n2,67,04,257/-.Assessee's business was merged/taken over by the company DEN\nManoranjan Satellite Pvt. Ltd. However, the satellite companies have not acted upon\nthis change

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

V Vaishnavi Satish Bankar, Ghorpade, s. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. PAN: AFDPG6919A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte Revenue by Shri Aviyogi Ambadkar –Addl.CIT Date of hearing 11/09/2025 Date of pronouncement 08/12/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE

VINAYAK HANUMANTRAO GHORPADE,PUNE vs. VAISHNAVI SATISH BANKAR, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

V Vaishnavi Satish Bankar, Ghorpade, s. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. PAN: AFDPG6919A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte Revenue by Shri Aviyogi Ambadkar –Addl.CIT Date of hearing 11/09/2025 Date of pronouncement 08/12/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE

SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

3) Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, National Tax Tribunal, the High Court or the Supreme

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

TDS on the commission paint was negligible. Paragraph 5 deals with the expenditure incurred fowants research and development Paragraph 6 deals with the issue of depreciation on UPS. Finally, paragraph 7 deals with computation on the basis of the opinion in paragraphs 4.5 and 6. Thus, on the issue of deduction under section 100 of the IT Act, there

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE 1, SOLAPUR, SOLAPUR

In the result, appeal of the Assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2354/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 Kothari Agritech Private V The Dcit, Limited, S Circle-1, Solapur. 3Rd Floor, Sunplaza, 8516/11, Subhash Chowk, Murarji Peth, Solapur North, Jawaharlal Nehru Vastigrah S.O., Solapur – 413001. Maharashtra Pan: Aadck8017H Appellant/ Assessee Respondent / Revenue Assessee By Mr.Piyush Bafna – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 20/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 19.09.2024 For Assessment Year 2015-16. The Assessee Has Raised The Following Grounds Of Appeal :

V The DCIT, Limited, s Circle-1, Solapur. 3rd Floor, Sunplaza, 8516/11, Subhash Chowk, Murarji Peth, Solapur North, Jawaharlal Nehru Vastigrah S.O., Solapur – 413001. Maharashtra PAN: AADCK8017H Appellant/ Assessee Respondent / Revenue Assessee by Mr.Piyush Bafna – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 24/04/2025 Date of pronouncement 20/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This