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296 results for “TDS”+ Section 250clear

Sorted by relevance

Mumbai1,438Delhi803Bangalore567Kolkata426Chennai297Pune296Raipur262Ahmedabad245Patna195Hyderabad157Jaipur155Cochin110Nagpur88Chandigarh80Lucknow72Rajkot69Surat61Indore58Visakhapatnam44Guwahati43Amritsar42Panaji30Jodhpur27Agra21Jabalpur20Ranchi18Cuttack16Dehradun14Allahabad9SC3Telangana3Rajasthan1Varanasi1Karnataka1

Key Topics

Section 234E231TDS94Section 25087Section 200(3)73Section 200A62Section 200A(1)(c)46Section 14832Section 143(3)31Section 201(1)30Addition to Income

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), PUNE, PUNE vs. ENTERPRISEDB SOFTWARE INDIA PRIVATE LIMITED, PUNE

ITA 989/PUN/2023[2017-18]Status: DisposedITAT Pune16 May 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]
Section 1Section 143(2)Section 143(3)Section 195Section 195(1)Section 246A(1)Section 250Section 253(2)Section 40

250 by the National Faceless Appeal Centre, Delhi [in short ‘NFAC/CIT(A)’] anent to assessment year 2017-18 [in short ‘AY’] which in turn arisen out of order of assessment dt. 29/09/2019 passed u/s 143(3) of the Act by learned Asstt. Commissioner of Income Tax, Circle-1(2), Pune [in short ‘AO’]. The assessee also preferred a cross objection

Showing 1–20 of 296 · Page 1 of 15

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28
Rectification u/s 15425
Charitable Trust23

DEMAG CRANES AND COMPONENTS GMBH,PUNE vs. ACIT(IT)CIRCLE 1, PUNE, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1115/PUN/2023[AY 2011-12]Status: DisposedITAT Pune23 Nov 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1115/Pun/2023 निर्धारण वषा / Assessment Year : 2011-12

For Appellant: Mr Ashish Daweshar [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 147Section 148Section 246A(1)(a)Section 250Section 250(6)Section 251Section 251(1)(a)

250 of Income Tax Act, 1961 [in short ‘the Act’] by Commissioner of Income Tax- Appeals-13, Pune [in short ‘CIT(A)’]. ITAT-Pune Page 1 of 4 Demag Cranes And Components GMBH 2. Briefly stated facts of the case are that; 2.1 The appellant company is incorporated in Germany and is engaged in manufacturing of Industrial cranes and crane

PUDHARI PUBLICATIONS PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER, TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

ITA 12/PUN/2024[2021-22]Status: HeardITAT Pune20 Feb 2024AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

TDS, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, s Kolhapur – 416002. PAN: AADCP2453Q Appellant/ Assessee Respondent /Revenue Assessee by Shri S.N.Puranik – AR Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 19/02/2024 Date of pronouncement 20/02/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the assessee are against the separate orders

PUDHARI PUBLICATIONS PRIVATE LTD,KOLHAPUR vs. INCOME TAX OFFICER, TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

ITA 11/PUN/2024[2020-21]Status: HeardITAT Pune20 Feb 2024AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

TDS, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, s Kolhapur – 416002. PAN: AADCP2453Q Appellant/ Assessee Respondent /Revenue Assessee by Shri S.N.Puranik – AR Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 19/02/2024 Date of pronouncement 20/02/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the assessee are against the separate orders

PUDHARI PUBLICATIONS PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER, ,TDS, KOLHAPUR, KOLHAPUR

In the result, both appeals of the assessee in ITA

ITA 10/PUN/2024[2019-20]Status: HeardITAT Pune20 Feb 2024AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

TDS, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, s Kolhapur – 416002. PAN: AADCP2453Q Appellant/ Assessee Respondent /Revenue Assessee by Shri S.N.Puranik – AR Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 19/02/2024 Date of pronouncement 20/02/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the assessee are against the separate orders

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2285/PUN/2025[2014-15- Q3]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

section 250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER, CIRCLE-1, KOLHAUR

In the result, appeal of the Assessee is allowed

ITA 2286/PUN/2025[2014-15 - Q2]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

section 250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds

DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER,CIRCLE-1, KOLHAPUR

In the result, appeal of the Assessee is allowed

ITA 2287/PUN/2025[2014-15- Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-

Section 200ASection 234ESection 250Section 26Q

section 250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014- ITA Nos.2285, 2286 & 2287/PUN/2025 [A] 15-Q4 as lead appeal. The Assessee has raised the following grounds

SALASAR WAREHOUSING PRIVATE LIMITED,PUNE vs. INOCME TAX OFFICER, WARD-6(1), PUNE, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 59/PUN/2023[2020-21]Status: DisposedITAT Pune30 Nov 2023AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.59/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Salasar Warehousing Private The Income Tax Officer, Limited, V Ward-6(1), Pune. F-2,Warehouse, Sr.No.20/2A, S Near Mundhwa Bridge, Kharadi, Pune – 411014. Pan: Aamcs4834C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 27/09/2023 Date Of Pronouncement 30/11/2023

Section 143(1)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 43B

250 of the Income Tax Act, 1961 for A.Y. 2011-12 on 17/11/2022 emanating from order passed by ld.DCIT(CPC), Bangalore under section 143(1) of the Act. The assessee has raised following grounds of appeal: Salasar Warehousing Private Limited [A] “1. On facts and circumstances prevailing in the case and as per provisions and scheme

JOHN DEERE INDIA PVT. LTD,PUNE vs. CIT(A) , DEHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2477/PUN/2024[2014-15]Status: DisposedITAT Pune27 Jan 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2477/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 John Deere India Pvt. Ltd., V The Commissioner Of Tower 14, Cyber City, S Income Tax(Appeals), Magarpatta City, Hadapsar, Nfac, Delhi. Pune – 411013. Pan: Aaacj4233B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 22/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15; Dated 27.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Using Same Statement Of Facts & Findings For Assessment Years 2011-12 & 2014-15 Whereas The Statement Of Facts & Findings Are Not Relevant At All For Assessment Year 2014-15. Ita No.2477/Pun/2024 [A]

Section 143(3)Section 144Section 154Section 244ASection 246ASection 250Section 90

section 250 of the Income Tax Act, 1961 for A.Y.2014-15; dated 27.09.2024. The Assessee has raised the following grounds of appeal : “1] The learned CIT(A) erred in using same statement of facts and findings for Assessment Years 2011-12 and 2014-15 whereas the statement of facts and findings are not relevant at all for Assessment Year

SHRIMADURJIT SEVA KENDRA,PUNE vs. THE ITO, WARD 8(3), PUNE, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2276/PUN/2025[2013-2014]Status: DisposedITAT Pune28 Nov 2025AY 2013-2014

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2276/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Shrimadurjit Seva Kendra, V The Income Tax Officer, S.No.117/1, Chowisawdi, S. Ward-8(3), Pune. Haveli, Pune – 412105. Pan: Absfs4340L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 19/11/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Additional/Joint Commisioner Of Income Tax(Appeal), Panaji Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 31.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Addl./Jt.Cit(A), Panaji Erred In Law & On Facts In Dismissing Appellant'S Appeal Without Granting Sufficient Opportunity Of Being Heard. Appellant Assures To Make All The Compliances Before The

Section 200ASection 220(2)Section 234ESection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

section 250 of the Income Tax Act, 1961 for the A.Y.2013-14 dated 31.07.2025. The Assessee has raised the following grounds of appeal : “1. The learned Addl./Jt.CIT(A), Panaji erred in law and on facts in dismissing appellant's appeal without granting sufficient opportunity of being heard. Appellant assures to make all the compliances before the ITA No.2276/PUN/2025 [A] learned

ELECTRONICA FINANCE LIMITED,PUNE vs. D.C.I.T, CIRCLE-1(1), PUNE, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2629/PUN/2024[2018-19]Status: DisposedITAT Pune24 Apr 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2629/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Electronica Finance Limited, V The Dcit, “Audumber”, 101/1, S Circle-1(1), Pune. Erandwane, Dr.Ketkar Road, Pune – 411004. Pan: Aaace4577B Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 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 19.12.2023 For Assessment Year 2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

section 250 of the Income Tax Act, 1961; dated 19.12.2023 for Assessment Year 2018-19. The assessee has raised the following grounds of appeal : ITA No.2629/PUN/2024 [A] “1. The learned CIT(A), NFAC erred in law and on facts in confirming the total income at Rs.34,61,09,145 instead of returned income of Rs.31

RAVINDRA BHAUSAHEB MADHAVAI ,NASHIK vs. ITO WARD 1(1), NASHIK

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

ITA 1737/PUN/2024[2013-14]Status: DisposedITAT Pune12 Nov 2024AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1737/Pun/2024 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 250

250 (Bom.) held that in the matter of condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent

CIAN AGRO INDUSTRIES & INFRASTRUCTURE LIMITED,NAGPUR vs. ACIT (IT) CIRCLE 1, PUNE

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

ITA 676/PUN/2025[2019-2020]Status: DisposedITAT Pune08 Sept 2025AY 2019-2020

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

For Appellant: Shri Hitesh P Shah (Virtual)For Respondent: Shri Ramnath P Murkunde
Section 133(6)Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195 of the Act. Since the assessee failed to withhold the required tax, it was treated as “assessee in default” under section 201(1) for an amount of Rs. 10,31,250

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 137/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 141/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 140/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 136/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 139/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 138/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard ITA Nos.136 to 141/PUN/2025 [A] together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds