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

The appeal is ALLOWED FOR STATISTICAL PURPOSE

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

TDS thereon. In the evince thereof, the appellant was called upon file return for AY 2011-12. Consequently, the case of the appellant was reopened by service of notice u/s 148 of the Act and an assessment order u/s 147 r.w.s. 143(3) of the Act was passed by assessing the total income of the appellant

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

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

6) of the Act, through ITBA was issued to the assessee on the basis of remittances without deduction of tax at source (“TDS”) on the strength of 15CA Forms. Accordingly, statutory notices were issued and served upon the assessee from time to time requesting the assessee to furnish its reply, which remained uncomplied with. Thereafter, the assessee submitted its reply

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

In the result, both appeals of the assessee in ITA

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 :

6,78,210 for delayed payment of TDS on Salary without appreciating the taw that responsibility’ to deduct TDS under section 192 arises only at the time of payment of salary and there was no such delay in payment of TDS. 3. Whether on the facts and in the circumstances of case and in law, CIT(A) was correct

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

In the result, both appeals of the assessee in ITA

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 :

6,78,210 for delayed payment of TDS on Salary without appreciating the taw that responsibility’ to deduct TDS under section 192 arises only at the time of payment of salary and there was no such delay in payment of TDS. 3. Whether on the facts and in the circumstances of case and in law, CIT(A) was correct

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

In the result, both appeals of the assessee in ITA

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 :

6,78,210 for delayed payment of TDS on Salary without appreciating the taw that responsibility’ to deduct TDS under section 192 arises only at the time of payment of salary and there was no such delay in payment of TDS. 3. Whether on the facts and in the circumstances of case and in law, CIT(A) was correct

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

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

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

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

AAM INDIA MANUFACTURING CORPORATION PRIVATE LIMITED,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD 1, AHMEDNAGAR

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

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

TDS credit of INR 2,56,500 which is clearly visible in Form 26AS for the subject assessment year Initiation of penalty proceedings under section 274 read with section 270A the Act 15. Erred in upholding the initiation of penalty proceedings by the AO as outlined above under section 274 in conjunction with section 270A of the Act. Any consequential

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

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

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

SUSHMA PRAMOD NIMHAN,PUNE vs. ITO WARD 2(3), PUNE

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

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

6. The above grounds of appeal may kindly be allowed to be altered, amended, modified, deleted etc in the interest of natural justice.” 4. Briefly stated, the facts of the case are that the assessee is an individual. For the AY 2015-16 she filed her return of income on 31.12.2015 declaring total income of Rs.1,63,250/- and claiming

SAPANA DHARMENDRA SHAH,MALEGAON vs. THE INCOME TAX OFFICER, WARD -1, MALEGAON, MALEGAON

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2217/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Sapana Dharmendra Shah, The Income Tax Officer, Khodiyar Bhavan, Ramsetu, Ward – 1, Malegaon Opp. Gayatri Mangal Karyala, Vs. Malegaon, Nashik-423203 Pan : Belps3009B अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjeev Mutha (Virtual) Department By : Shri Manish Mehta Date Of Hearing : 20-01-2026 Date Of 27-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.08.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2018-19. 2. Briefly Stated The Facts Are That The Assessee Is An Individual & Did Not File His Return Of Income For Ay 2018-19. Based On The Information Flagged By The Cbdt Through Insight Portal Under The Head “Nms Category”, It Was Found That During The Relevant Ay 2018-19, The Assessee Had Deposited Cash Of Rs.2,91,03,000/- In Her Bank Account Maintained With The Malegaon Merchant‟S Co-Op Bank Ltd. In The Name Of M/S Shree Kakaji Masale & Foods. Further, There Is Also Tds Made To The Tune Of Rs.1,524/- U/S 194A Of The Income Tax Act, 1961 (The “Act”) On „Interest Other Than „Interest On Securities‟ Against A Total Credit Of Rs.15,240/- By The Malegaon Merchant‟S Co-Op Bank Ltd., Which Has Not Been Disclosed To The Department. Since, The Assessee Had Not Filed Her Return Of Income, Notice U/S 148 Of The Act Was Issued On 05.04.2022 Which Was Duly Served Upon The Assessee. In Response Thereto, The Assessee Did Not File Her Return Of Income. Thereafter, Notice U/S 142(1) Of The Act As Well As Show Cause Notice Were Issued, In Response To Which The Assessee Filed Certain

TDS made to the tune of Rs.1,524/- u/s 194A of the Income Tax Act, 1961 (the “Act”) on „interest other than „Interest on securities‟ against a total credit of Rs.15,240/- by The Malegaon Merchant‟s Co-op Bank Ltd., which has not been disclosed to the Department. Since, the assessee had not filed her return of income, notice

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

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

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 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

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

TDS, Ghaziabad; erred in law and on facts in levying interest u/s 220(2) of the ITA, 1961 amounting to Rs.18,200/-. 5. Appellant craves leave add / alter / modify / delete / amend all / any of the Grounds of Appeal.” 2. At the outset of hearing, no one appeared on behalf of the assessee. No written submission was filed. Submission of ld.Departmental

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

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 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

MR. YOGESH KULTHE,AIROLI, NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-2, PANVEL, DIST. RAIGAD

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.940/Pun/2024 "नधा"रण वष" / Assessment Year : 2010-11

TDS deduction etc.. 6. On the other hand, the ld. Departmental Representative placing reliance on the orders of the authorities submit that no interference by this Tribunal is called for 7. We heard the rival submissions and perused the material on record. Admittedly, the AO also completed the assessment u/s.144 r.w.s.147 of the Act. Further, we find that

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

In the result, appeal of the Assessee is allowed

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-

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 of appeal

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

In the result, appeal of the Assessee is allowed

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-

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 of appeal

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

In the result, appeal of the Assessee is allowed

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-

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 of appeal

SKYWARDS KANAKRAJ DEVELOPER ,PUNE vs. INCOME TAX OFFICER, WARD 3(1), PUNE, PUNE

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

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.725/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Skywards Kanakraj Vs. Ito, Ward-3(1), Pune. Developer, Office No.704, Vb Capital, Range Hills Road, Opp. Symphony Restaurant Shivaji Nagar, Pune- 411007. Pan : Acafs3003P Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Sourabh Nayak Date Of Hearing : 31.05.2024 Date Of Pronouncement : 11.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.03.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Passing Ex-Parte Order & Erred In Not Deciding The Issue On The Merits Of The Case, This Action Is Being Violative Of Principal Of Natural Justice. Your Appellant Prays For Granting Opportunity Of Hearing Before Lower Authorities.

TDS by disregarding a factual submission made by assesses therefore, entire disallowance is incorrect and needs to be struck down. 6. On the facts and circumstances of the case and in law Learned Assessing Officer erred in making an addition of Rs.2016900 being Addition under section 40a (ia) by disregarding a factual submission made by assesses therefore, entire disallowance

DREAMS BELLE VUE,PUNE vs. ITO WARD 2 (1), PUNE

In the result, the appeal of the assessee is allowed for statistical\npurposes

TDS amounting to Rs.3,42,744\nought to be granted either to the Appellant AOP or, in the alternative,\nto the respective members who have duly offered the corresponding\nincome in their individual returns of income.\n4.\nThe Appellant craves to add/modify/amend/delete all / any of\ngrounds of appeal.\"\n4.\nBriefly stated the facts are that the assessee is an Association