VINAYAK HANUMANTRAO GHORPADE,PUNE vs. VAISHNAVI SATISH BANKAR, PUNE

In the result, appeal in ITA No

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1438 & 1439/Pun/2024 निर्धारण वषा / Assessment Years: 2019-20 & 2020-21 Vinayak Hanumantrao V Vaishnavi Satish Bankar, Ghorpade, S. Pune. F.No.7, Plot No.60/61, S.No.165/1B, Shivanjali, Near Central Circle-1(3), Pune. Mahadev Temple, Indira Nagar, Pune – 411033. Pan: Afdpg6919A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Aviyogi Ambadkar –Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-11 Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2019-20 & 2020-21, Both Dated 02.05.2024 Emanating From Separate Assessment Order U/S.153A R.W.S 144 Of The I.T.Act, Both Dated 23.09.2021.For The Sake Of Convenience, These Two Appeals

TDS has been deducted on these consultancy charges. It has been specifically mentioned by the Assessing Officer and ld.CIT(A) that almost entire receipts of the Assessee are from Garware Technical Fibers Limited. The Assessee has claimed expenditure of Rs.5 lakhs as consultancy charges paid to SHAILJA ROOPCHAND. Though apparently, it is highly unlikely that a person doing consultancy

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication

ANSHUL ANIL GOEL,PUNE vs. DY. COMMISSIONER OF INCOME TAX (1) 1, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

TDS of Rs. 14,53,50,759/- & TCS of RS 25,28,802/-. Out of the total TCS claimed, an amount of Rs. 15,78,602/- collected for self and TCS of Rs. 9,50,200/- was collected in the hands of his Minor child whose income was clubbed with his income. It is seen from

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. SHRINIWAS ENGINEERING AUTO,, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2013-14 The Asstt. Cit Cir. 6, Pune. Appellant Vs. M/S. Shriniwas Engineering Auto C-10 Abhimanshree Society, Baner Road, Pune-411008 Pan : Aajcs 8944F Respondent Appellant By : Shri Hari Krishan Respondent By : Shri R.G. Gawli Date Of Hearing : 09-05-2022 Date Of Pronouncement : 11-05-2022 Order Per Partha Sarathi Chaudhury, Jm

TDS. 3. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A), who vide impugned order held that similar issue came up for consideration before him in the immediately preceding assessment year ie.. 2014- 15 and for the reasons mentioned in his order dated 3-7-2017 directed the A.O not to reduce