DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

253 of the\nincome-tax Act, 1961 (\"the Act\") against the order dated 30 June\n2022, passed under section 143(3) read with section 144C(13) read\nwith section 1448 of the Act, by the learned additional/ Joint/\nDeputy/Assistant Commissioner of Income tax, National Faceless\nAssessment Centre, Delhi (hereinafter referred to as \"Assessing\nOfficer /\"AO\") in pursuance of the directions

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections (6) and (7) of section 234, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

SHIVDAS VENKAT GOMARE HUF,LATUR vs. ITO WARD 1, LATUR, LATUR

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.760/Pun/2025 Assessment Year : 2017-18

253 of the Act, challenging the order dated 27.12.2023, passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre ("NFAC"), under Section 250 of the Act. 3. The Applicant resides in Taluka Babhalgol, District Latur, and has filed the appeal against the order passed by CIT Appeals, NFAC. It is respectfully submitted that the Income Tax Appellate Tribunal

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

M/S. VISHAY COMPONENTS INDIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12, PUNE

The appeal of the assessee is partly allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

253( 1)( d) of the Income-tax Act, 1961 (hereinafter referred to as 'Act') against the order dated 15 February 2022 (received on 15 February 2022 via email) passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Taxi Income Tax Officer, National Faceless Assessment Centre, Delhi(hereinafter referred to as 'the learned AO') under section 143(3) read with section 144C

M/S. HONEYWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against