INCOME-TAX OFFICER, WARD - 6(3),, PUNE vs. SUBHASH & B.T. PATIL & SONS & N.V.KHAROTE CONSTRUCTIONS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

TDS apportionment certificates were also issued by the Assessing Officer every year for these eight years including the current assessment year to enable them to claim the same in their own cases. Moreover, there was no Profit and Loss Account in the assessee's case and there was no claim of any expenditure. Therefore, there was no question

INCOME-TAX OFFICER, WARD -6 (3), PUNE vs. SUBHASH AND B.T. PATIL & SONS AND N.V. KHAROTE CONSTRUCTION PVT. LTD,, PUNE

In the result, both the appeals of Revenue are dismissed

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

TDS apportionment certificates were also issued by the Assessing Officer every year for these eight years including the current assessment year to enable them to claim the same in their own cases. Moreover, there was no Profit and Loss Account in the assessee's case and there was no claim of any expenditure. Therefore, there was no question

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

248/- u/s 201(1A) for failure to pay the amount of tax deducted at source. As there is no liability to deduct tax at source, there is no question of levying interest. 4. The A.O. has erred in initiating penalty proceedings u/s 271H for furnishing incorrect information in the statement required to be delivered under section 200(3) which

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

248/- u/s 201(1A) for failure to pay the amount of tax deducted at source. As there is no liability to deduct tax at source, there is no question of levying interest. 4. The A.O. has erred in initiating penalty proceedings u/s 271H for furnishing incorrect information in the statement required to be delivered under section 200(3) which

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

248/- u/s 201(1A) for failure to pay the amount of tax deducted at source. As there is no liability to deduct tax at source, there is no question of levying interest. 4. The A.O. has erred in initiating penalty proceedings u/s 271H for furnishing incorrect information in the statement required to be delivered under section 200(3) which

P P KHARPATIL CONSTRUCTIONS PVT LTD,URAN vs. CIRCLE - PANVEL, PANVEL

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1294/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 P P Kharpatil Construction Pvt. V The Principal Ltd., S. Commissioner Of Income 656, At Post Chimer Taluka, Tax, Thane-1. Uran District, Raigad – 410206. Maharashtra. Pan: Aaccp4003B Appellant/ Assessee Respondent / Revenue Assessee By Mrs. Naina Chaurasia & Shri Sameer Gavli – Ar’S Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 18/06/2025 Date Of Pronouncement 20/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Thane-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 27.03.2025 Emanating From Assessment Order U/S.143(3)R.W.S. 144Bof The Income Tax Act, Dated 22.09.2022. The Assessee Has Raised Following Grounds Of Appeal :

section 142(1) dated 25.02.2022 issued by the Assessing Officer is reproduced here as under : “We have perused your reply dated 02/02/2022 in which you have stated during the relevant assessment year, the total income amounting to Rs. 1155640942/has been offered to tax. However, as per 26AS the total income during the relevant assessment year

MS RAJMAL LAKHICHAND,JALGAON vs. DCIT, JALGAON

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 M/S Rajmal Lakhichand Vs. Dcit, Jalgaon 169, Balaji Peth, Jalgaon – 425001 Pan: Aacfr8609L (Appellant) (Respondent) Assessee By : Shri Nikhil Pathak Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 29-01-2025 Date Of Pronouncement : 11-04-2025 O R D E R

TDS- Rs. 30,22,145/- 5. Interest on LBT- Rs.133/- 6. Interest on VAT- Rs. 2,02,248/- 5 Out of this, interest of Rs.2,16,99,167/- paid to bank and interest of Rs.3,31,77,113/- paid to others is liable for considering for disallowance u/s 36(1)(iii) of the Income Tax Act, 1961.” 9. He analyzed

INCOME TAX OFFICER, WARD 5,SANGLI., SANGLI. vs. SHREE GANESH NAGARI SAHAKARI PAT SANSTHA MARYADIT, ASHTA,, ASHTA

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40 (a)(ia) of the Act would quality for deduction under section 80-18 of the Act. This view was taken by the courts in the following cases: 7 C.O. No.49/PUN/2025 • Income

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

RAM LAXMANRAO MITKARI,LATUR vs. INCOME-TAX OFFICER, WARD -3, LATUR

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

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

248 ITR 614 (Bombay). In the case of Abdul Mannan (supra) the assessee's land was acquired by the government. He was awarded a sum of Rs.33,80,172/- which included a sum of Rs. 13.50 lakhs as interest on additional compensation. The State Government moved to the High Court against the decision of the award given by the reference

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

248/-. Originally the assessment was completed u/s. 143(3) vide order dated 22.12.2010 assessing the income at Rs. 50,74,590/- by making a disallowance of Rs. 44,76,025/- u/s. 40(a)(ia) on the ground that the appellant had not deducted the tax at source on payments made to sub contractors. On appeal the ClT(A)-Hl vide

THE SHI vs. AMARTH MULTISTATE CO. OPERATIVE CREDIT SOCIETY LTD.,SATARAVS.ITO WARD 1, SATARA, SATARA

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.188/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 The Shivsamarth Multistate Vs. Ito, Ward-1, Satara. Co-Operative Credit Society Ltd., House No.211, Matoshree Krupa, Back Side, Talmavale High School, Patan, Satara- 415103. Pan : Aadat3637N Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri A. K. Mahala Date Of Hearing : 24.04.2024 Date Of Pronouncement : 09.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A), National Faceless Appeal Centre (Nfac); Erred In Law & On Facts In Passing An Appellate Order Without

248 (SC). 4. The learned CIT(A) erred in law and on facts in upholding the disallowance u/s 40A(ia) amounting to Rs.12,11,955/- being 30% of Rs.40,39,850/- w.r.t. rent payment made by the appellant for its branches. The learned CIT(A) ought to have appreciated the fact that the rent payment does not exceed the threshold