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42 results for “TDS”+ Section 272A(1)(d)clear

Sorted by relevance

Delhi174Mumbai111Chennai88Bangalore68Visakhapatnam58Pune42Ahmedabad28Karnataka26Allahabad23Nagpur19Kolkata19Cochin18Lucknow18Panaji15Indore13Jaipur13Cuttack12Surat11Chandigarh9Hyderabad9Raipur4Rajkot4Patna3Jodhpur2Guwahati1SC1Kerala1Varanasi1Jabalpur1

Key Topics

Section 234E91Section 272A(2)(k)66Section 15455TDS41Section 12A36Section 200A32Section 273B28Addition to Income26Section 10(20)24Section 11

DIRECTOR, VJNT OBC & SBC WELFARE, MS, PUNE,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 906/PUN/2016[2010-11]Status: DisposedITAT Pune27 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.906/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri K. SrinivasanFor Respondent: Shri Mukesh Jha
Section 2(31)Section 272(2)(K)Section 272A(2)(k)Section 273B

d) of sub-section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

Showing 1–20 of 42 · Page 1 of 3

24
Penalty18
Natural Justice17

NISAR MEHBOOB ALAM KHAN,,AURANGABAD vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 2026/PUN/2016[2011-12]Status: DisposedITAT Pune16 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2026/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Nisar Mehboob Alam Khan N K Construction, Plot No.22, Motiwala Nagar, Opp. Mgm Hospital, अऩीऱाथी/Appellant Aurangabad …. Pan: Akgpk5798P Vs. The Jt. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Tds Range, Nashik

For Appellant: NoneFor Respondent: Ms Sabana Parveen
Section 200(3)Section 272A(2)(k)Section 273B

d) of sub-section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

M/S. L.N. KUNJIR,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 1050/PUN/2016[2011-12]Status: DisposedITAT Pune05 Jun 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1050/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. L.B. Kunjir, 52/1, Swanand Building, Shri Ram Hsg. Society, Chandan Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabfl9816E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

For Appellant: NoneFor Respondent: Shri Ajay Modi
Section 192Section 198Section 199Section 200Section 272A(2)(k)Section 273B

d) of sub-section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

PRAVIN CHATARBHUJ BAJAJ,,AHMEDNAGAR vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 933/PUN/2016[2011-12]Status: DisposedITAT Pune09 Feb 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.933/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Pravin Chatarbhuj Bajaj, M/S. Hi-Tech Engineers, Plot No.F-68, Midc Area, अऩीऱाथी/Appellant Ahmednagar …. Pan: Adhpb0700E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

For Appellant: Shri Pramod ShingteFor Respondent: Shri Hitendra Ninawe
Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)

d) of sub-section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

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

In the result, appeal of the assessee is allowed

ITA 2410/PUN/2017[2011-12]Status: DisposedITAT Pune17 May 2021AY 2011-12

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.

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P Walimbe
Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

d) of sub- section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

DEPUTY COLLECTOR OFFICE,,UDGIR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE,, NASHIK

In the result, appeal of the assessee is allowed

ITA 319/PUN/2019[2012-13]Status: DisposedITAT Pune04 Jul 2022AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)Section 273B

d) of sub-section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

D.R.K. CONSTRUCTION,,SATARA vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

ITA 1151/PUN/2016[2011-12]Status: DisposedITAT Pune15 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: NoneFor Respondent: Shri Vivek Aggarwal
Section 200(3)Section 271Section 271BSection 271CSection 271DSection 271ESection 271FSection 271GSection 271HSection 272A

272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section (1) [or sub-section (1A)] of section 272BB or][sub-section(1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 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 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

ITA 929/PUN/2023[2013-14]Status: DisposedITAT Pune16 Feb 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 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 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 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 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section

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

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

M/S. ELKAY SPIRITS PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

ITA 167/PUN/2020[2015-16 (27EQ-Q4)]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

D Appellant/ Revenue Respondent/ Assessee Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Arivnd Desai - DR Date of hearing 15/06/2022 Date of pronouncement 16/06/2022 आदेश/ ORDER PER BENCH: This bunch of Eleven(11) Appeals have been filed by the appellant assessee against the separate orders of the ld.Commissioner Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS 11 Appeals Group

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

ITA 160/PUN/2020[2014-15 (27EQ-Q1) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

D Appellant/ Revenue Respondent/ Assessee Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Arivnd Desai - DR Date of hearing 15/06/2022 Date of pronouncement 16/06/2022 आदेश/ ORDER PER BENCH: This bunch of Eleven(11) Appeals have been filed by the appellant assessee against the separate orders of the ld.Commissioner Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS 11 Appeals Group

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

ITA 163/PUN/2020[2014 15 (27EQ-Q4) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

D Appellant/ Revenue Respondent/ Assessee Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Arivnd Desai - DR Date of hearing 15/06/2022 Date of pronouncement 16/06/2022 आदेश/ ORDER PER BENCH: This bunch of Eleven(11) Appeals have been filed by the appellant assessee against the separate orders of the ld.Commissioner Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS 11 Appeals Group

M/S ELKAY SPIRITS P LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

ITA 157/PUN/2020[2013-14 (27EQ-Q2)]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

D Appellant/ Revenue Respondent/ Assessee Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Arivnd Desai - DR Date of hearing 15/06/2022 Date of pronouncement 16/06/2022 आदेश/ ORDER PER BENCH: This bunch of Eleven(11) Appeals have been filed by the appellant assessee against the separate orders of the ld.Commissioner Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS 11 Appeals Group