B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B. C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-(TDS),- , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS), Ghaziabad Assessee by : None Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 23.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. These assessee’s eleven appeals for assessment years 2013-14 to 2016- 17, arise against the CIT(A)-3 Nashik’s separate orders all dated 26.07.2019 passed

ASST COMMISSIONER OF INCOME TAX , CIRCLE 2 , PUNE vs. NORTH AMERICAN COAL CORPORATION INDIA P LTD , PUNE

In the result, the appeal is dismissed

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.541/Pun/2020 िनधा"रण वष" / Assessment Year : 2014-15

section 240 and the amount of TDS is a component of the amount of taxes already paid in terms of section

MAHARASHTRA JEEVAN PRADHIKARAN,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE -NASHIK, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

section 272A(2)(k) of Income Tax Act, 1961 for a sum of Rs.2,55,700/- for alleged default of delay in filing TDS/TCS return thereby disregarding appellants 2 A.Y.2011-12 genuine reasons in submitting the return belatedly. Appellant prays for deleting the penalty. The appellant craves for to leave, add, alter, modify, delete above grounds of appeal before

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

240/- and late fees of Rs.88,000/-, for Quarter No.2 short payment of Rs.28,000/-, interest on short payment of Rs.11,340/-, interest on late payment of Rs.3,720/- and late fees of Rs.90,000/-, for Quarter No.3, short payment of Rs.90,000/-, interest on short payment of Rs.29,700/- and late fees of Rs.90,000/- and for Quarter No.4

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

240/- and late fees of Rs.88,000/-, for Quarter No.2 short payment of Rs.28,000/-, interest on short payment of Rs.11,340/-, interest on late payment of Rs.3,720/- and late fees of Rs.90,000/-, for Quarter No.3, short payment of Rs.90,000/-, interest on short payment of Rs.29,700/- and late fees of Rs.90,000/- and for Quarter No.4

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

240/- and late fees of Rs.88,000/-, for Quarter No.2 short payment of Rs.28,000/-, interest on short payment of Rs.11,340/-, interest on late payment of Rs.3,720/- and late fees of Rs.90,000/-, for Quarter No.3, short payment of Rs.90,000/-, interest on short payment of Rs.29,700/- and late fees of Rs.90,000/- and for Quarter No.4

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

240/- and late fees of Rs.88,000/-, for Quarter No.2 short payment of Rs.28,000/-, interest on short payment of Rs.11,340/-, interest on late payment of Rs.3,720/- and late fees of Rs.90,000/-, for Quarter No.3, short payment of Rs.90,000/-, interest on short payment of Rs.29,700/- and late fees of Rs.90,000/- and for Quarter No.4

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO - WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

section 69A of the Act as alleged unexplained cash deposits. 7. In the facts and circumstances of the case and in law the learned CIT(A) erred in restricting estimation of net profit @8% on the receipt of Rs. 39,36,240/- as against total turnover of Rs. 99,17,960/-. 8. In the facts and circumstances of the case

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

section 69A of the Act as alleged unexplained cash deposits. 7. In the facts and circumstances of the case and in law the learned CIT(A) erred in restricting estimation of net profit @8% on the receipt of Rs. 39,36,240/- as against total turnover of Rs. 99,17,960/-. 8. In the facts and circumstances of the case

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

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

section 69A of the Act as alleged unexplained cash deposits. 7. In the facts and circumstances of the case and in law the learned CIT(A) erred in restricting estimation of net profit @8% on the receipt of Rs. 39,36,240/- as against total turnover of Rs. 99,17,960/-. 8. In the facts and circumstances of the case