AMIT ASHOK CHANDWANI,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1567/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Amit Ashok Chandwani, Vs. Dcit, Circle-14, Pune. Flat No.6, 4Th Floor, Padumji Villa, Nishat Talkies Lane, 10251025, New Nana Peth, Pune- 411002. Pan : Adnpc2333G Appellant Respondent Assessee By : Shri Pramot S. Shingte Revenue By Shri Deepak Kumar Kedia (Virtual) : Date Of Hearing : 14.10.2025 Date Of Pronouncement : 12.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.05.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Cit(А), Nfac Erred In Confirming The Action Of The Ao Of Not Granting Credit For Tcs Of Rs.74,14,161 By One Cromex Liquor Pvt. Ltd. (The Supplier) On The Ground Of It Being Not Reflected In Online Form 26As, Even Though The Appellant Has Paid Such Tcs To The Supplier Along With Respective Bill Payments. The Appellant Prays That The Ao Be Directed To Grant Credit For Tcs.

section 205 of the Income-tax Act, 1961 puts a bar on direct demand against the assessee in such cases and the demand on account of tax credit mismatch in such situations cannot be enforced coercively. 2. However, instances have come to the notice of the Board that these directions are not being strictly followed by the field officers

NALINI TUKARAM NIKAM,PUNE vs. ITO WARD 2(3), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2747/Pun/2024 Assessment Year : 2017-18

TDS credit when taxed the income. Section 199 of the Act lays down that the tax deducted and paid to the Central government is treated as tax paid and the Rule 37BA lays down the procedure for giving credit for tax deducted and paid to the Central government. Section 205

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. FORCE MOTORS LTD.,, PUNE

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita No. 1192/Pun/2017 नििाारण वषा / Assessment Year : 2004-05

205 Taxman 79 (Del.)(HC)(Magz.) 5 A.Y.2004-05 The learned D.R. has vehemently supported the order of the learned CIT(A). After considering the submissions of both the parties and the case laws cited by the assessee, we find that the payment of road tax in advance is allowance U/s 43B even pertained to subsequent year. Accordingly, the assessee

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

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

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

205 Loading * Ready Reckoner Rate (690.90 Sq FT * 1.2 * Rs.6387 per Sq FT) 2 Carpet Area of Non Accessible Terrace * 40% 19,59,174 * Ready Reckoner Rate (766.86 Sq FT * 40% * Rs.6387 per Sq FT) 3 Standard Parking Area * 25% * Ready 2,15,561 Reckoner Rate (135 Sq FT * 25% * Rs.6387 per Sq FT) 4 Sub Total

ANSHUL ANIL GOEL,PUNE vs. DY. COMMISSIONER OF INCOME TAX (1) 1, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

TDS of Rs. 14,53,50,759/- & TCS of RS 25,28,802/-. Out of the total TCS claimed, an amount of Rs. 15,78,602/- collected for self and TCS of Rs. 9,50,200/- was collected in the hands of his Minor child whose income was clubbed with his income. It is seen from

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

205,774 Other method 13 Receipt of insurance claim on behalf 157,355,828 Other method of AE 14 Receipt of guarantee commission 1,846,769 Other method 15 Change back of ESOP cost 2,600,510 Other method 746,44,46,387 8 M/s.Persistent Systems Limited [A] 2.2 The organisation chart of the Persistent System Limited

SG ANALYTICS PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

section 195 r.w.s. 40(a)(i) of the Act to disallow the same on account of non-deduction of TDS thereupon. The CIT(A) has granted part relief to the assessee as follows: 5·3 DECISIQN; 1 have perused the assessment order and the submission made by the appellant as above carefully. I find from the assessment order that

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. S.G. ANALYTICS PVT.LTD,, PUNE

section 195 r.w.s. 40(a)(i) of the Act to disallow the same on account of non-deduction of TDS thereupon. The CIT(A) has granted part relief to the assessee as follows: 5·3 DECISIQN; 1 have perused the assessment order and the submission made by the appellant as above carefully. I find from the assessment order that

SAMARTH SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE - 2 , SOLAPUR, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

MANDHESHWARI URBAN DEVELOPMENT CO-OP BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1,, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SOLAPUR JANATA SAHAKARI BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SOLAPUR SIDDESHWAR SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -1 , SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SOLAPUR SIDDESHWAR SAHAKARI BANK ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. INCOME-TAX OFFICER, WARD 2(4), SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SOLAPUR JANATA SAHAKARI BANK LTD,PUNE vs. ACIT., CIR-2, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SOLAPUR JANATA SAHAKARI BANK LTD.,,PUNE vs. INCOME-TAX OFFICER WARD - 2(4), SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

SAMARTH SAHAKARI BANK LTD,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2 , SOLAPUR, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

205, East Mangalwar Peth, Head Office, Solapur-413002. PAN : AABAS6216L 5-6 518/PUN/2020 Samarth Sahakari Bank ACIT, Circle-2, 2010-11 519/PUN/2020 Ltd., Solapur. 2011-12 2, Antrolikar Shopping Centre, Datta Chowk, Solapur- 413007. PAN : AAAJS1390P 7-8 520/PUN/2020 Vyapari Sahakari Bank ITO, Ward-2(4)/ 2012-13 521/PUN/2020 Maryadit, Solapur/ ACIT, 2013-14 452, West Mangalwar Circle-2, Solapur