HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

234A. The CPC made these adjustments in the intimation u/s 143(1) against which the assessee filed a rectification petition which were not considered favourably. 7.0 As regards the issue of TDS credit, it is germane to note that CPC provides credit subject to its availability in form 26AS and in terms of section

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

234A, 234B and 234C of the Act. Each and above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant.” 3. It emerges during the course of hearing that this tribunal’s recent common order in Revenue’s appeals ITA Nos. 42 and 43/PUN/2021 for A.Yrs. 2015-16 and 2016-17 dated

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

234A, 234B and 234C of the Act. Each and above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant.” 3. It emerges during the course of hearing that this tribunal’s recent common order in Revenue’s appeals ITA Nos. 42 and 43/PUN/2021 for A.Yrs. 2015-16 and 2016-17 dated

NANASAHEB BHAGAWAN SASAR,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

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

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

TDS credit of Rs.6,50,000/- and accordingly calculated interest u/s 234A, 234B and 234C of the Act. In response section

SAMEER SHRIKANT PISE,PUNE vs. DCIT CIRCLE 12, PUNE

In the result, appeal of the assessee is partly allowed for

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS credit allowed to the appellant by the CPC. Accordingly, this ground of appeal is partly allowed. Regarding the issue of charging of interest u/s 234 of the Act, it is held that charging interest under sections 234 is consequential in nature and mandatory. This has been held by the Hon'ble Supreme Court in the case of Anjum M.H.Ghaswala

SACHIN GOVIND KELKAR,PUNE vs. CIT (A), PUNE

Appeal is allowed for statistical

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

TDS unmatched and hence the same is bad in law and devoid of any merits. 6. The Assessing Officer erred in levy of interest under section 234A

VAISHALI KESHAV KULKARNI,PUNE vs. ITO WARD 13(2), PUNE

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

234A, 234B and 234C of the Act.\n7.\nYour appellant craves leave to add, amend, modify alter and / or delete any of the above grounds of appeal on or before the date of hearing.\nDelay condonation :\n1.1 There is a delay of 16 days in filing appeal before this Tribunal. We have perused the submission and found that there

KAPIL ALCOTECH LLP,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, AURANGABAD

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

234A, 234B and 234C of the Act being mandatory and consequential in nature, is dismissed. 6. So far as the ground No.4 is concerned, the same relates to the order of the CIT(A) / NFAC in confirming the disallowance of Rs.5,90,000/- being remuneration to working partners. 7. Facts of the case in brief are that the Assessing Officer

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

234A, 234B, 234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\n\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n\n“Based

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

234A, 234B, 234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n“Based

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

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

234A, 234B & 234C of the Act, 1961. 4) On facts and in circumstances of the case the Learned CIT (A) has erred in law and on merit in confirming penalty under section 271(1) (c) of the Income Tax Act, 1961. 5) The appellant craves for leave to amend, modify or add to any of the above grounds of appeal

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

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

TDS) amounting to 3,48,250/-, which was deducted from the income of the Appellant. Ground No.5 5.1 On the facts and circumstances of the case the LD AO erred in invoking section 69 to tax undisclosed investments when the appellant is assessed under section 44AD on presumptive basis. 5.2 On the facts and circumstances of the case

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

TDS of Rs.3.20 crores\nand self assessment tax of Rs.0.43 crore.\n15. The Ld. Counsel for the assessee submitted that specific disclosure of\nmaterial facts were furnished for making the claim in the return. Referring to page\n7 of the paper book for assessment year 2013-14, the Ld. Counsel for the assessee\ndrew the attention of the Bench

SHRIHARI HANMANT NAVRANGE,LATUR vs. INCOME-TAX OFFICER, WARD -3, LATUR

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

234A, 234B and 234C is not justified. 10. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” 3. There is hardly any dispute between the parties that the latter assessee’s appeal ITA.No.574/PUN./2023 also raises the identical substantive grounds and the sole distinction therein is quantum of the interest income in issue

AZIZUDDIN LATIPHODDIN KAZI L/H OF DECEASED LATIPHODDIN AJIMODDIN KAZI,LATUR vs. THE INCOME TAX OFFICER, WARD-4, LATUR

Appeal is dismissed

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

234A, 234B and 234C is not justified. 8. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” 3. The assessee’s sole substantive grievance raised in the instant appeal challenges correctness of both the learned lower authorities’ action assessing his interest income received under section 28 r.w.s 33 of the Land Acquisition

UDAY JAWAHAR KOTNIS,PUNE vs. INCOME TAX OFFICER, PUNE

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.01/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Uday Jawahar Kotnis, Vs. Ito, Ward-13(2), Pune. 601 A Building, Waterfront, Kalyani Nagar, Pune- 411001. Pan : Abtpk0141N Appellant Respondent Assessee By Shri V. L. Jain : Revenue By : Shri Sourabh Nayak Date Of Hearing : 29.05.2024 Date Of Pronouncement : 10.07.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.11.2023 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Ao Has Erred On Facts & In Law In Making An Addition Of Rs.1,75,00,000/- As Commission Under The Head Income From Other Sources. 2. The Appellant Craves Leave To Amend Or Alter Any Of The Grounds Of Appeal Or Add To The Same, If Deemed Necessary.

section 2(27) of the IT Act as well as 53A of the Transfer of Properties Act, 1882, 4. as per the plea of the assessee that since the transfer of land was not materialized, the amount is liable to paid to the owner or the purchaser; had it been the case, the assessee should not have kept the amount

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS of Rs.3.20 crores and self assessment tax of Rs.0.43 crore. 15. The Ld. Counsel for the assessee submitted that specific disclosure of material facts were furnished for making the claim in the return. Referring to page 7 of the paper book for assessment year 2013-14, the Ld. Counsel for the assessee drew the attention of the Bench

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS of Rs.3.20 crores and self assessment tax of Rs.0.43 crore. 15. The Ld. Counsel for the assessee submitted that specific disclosure of material facts were furnished for making the claim in the return. Referring to page 7 of the paper book for assessment year 2013-14, the Ld. Counsel for the assessee drew the attention of the Bench

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS of Rs.3.20 crores and self assessment tax of Rs.0.43 crore. 15. The Ld. Counsel for the assessee submitted that specific disclosure of material facts were furnished for making the claim in the return. Referring to page 7 of the paper book for assessment year 2013-14, the Ld. Counsel for the assessee drew the attention of the Bench