LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income for the block period 01.04.1988 to 09.09.1998. (Refer Page 222 of Paperbook for Case Laws). Decision: The Ld Standing Council appearing for the revenue fairly stated that the first question stands covered in favour of the assesse by judgement of this court in case of Anbu Textiles & Eastern Produce Companies vs. ITO (2006) and following the above judgements

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income for the block period 01.04.1988 to 09.09.1998. (Refer Page 222 of Paperbook for Case Laws). Decision: The Ld Standing Council appearing for the revenue fairly stated that the first question stands covered in favour of the assesse by judgement of this court in case of Anbu Textiles & Eastern Produce Companies vs. ITO (2006) and following the above judgements

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income for the block period 01.04.1988 to 09.09.1998. (Refer Page 222 of Paperbook for Case Laws). Decision: The Ld Standing Council appearing for the revenue fairly stated that the first question stands covered in favour of the assesse by judgement of this court in case of Anbu Textiles & Eastern Produce Companies vs. ITO (2006) and following the above judgements

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income for the block period 01.04.1988 to 09.09.1998. (Refer Page 222 of Paperbook for Case Laws). Decision: The Ld Standing Council appearing for the revenue fairly stated that the first question stands covered in favour of the assesse by judgement of this court in case of Anbu Textiles & Eastern Produce Companies vs. ITO (2006) and following the above judgements

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

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

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

undisclosed income for the block period 01.04.1988 to 09.09.1998. (Refer Page 222 of Paperbook for Case Laws). Decision: The Ld Standing Council appearing for the revenue fairly stated that the first question stands covered in favour of the assesse by judgement of this court in case of Anbu Textiles & Eastern Produce Companies vs. ITO (2006) and following the above judgements

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS which was deducted in the 21 computation statement while computing the income under the head “income from business or profession”. Hence, addition of Rs.32,132/- was made to the total income of the assessee. 29. During First Appellate proceedings, the assessee did not challenge this issue due to lack of knowledge and inadvertence. 30. Before us, Ld. Counsel

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS which was deducted in the 21 computation statement while computing the income under the head “income from business or profession”. Hence, addition of Rs.32,132/- was made to the total income of the assessee. 29. During First Appellate proceedings, the assessee did not challenge this issue due to lack of knowledge and inadvertence. 30. Before us, Ld. Counsel

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS which was deducted in the 21 computation statement while computing the income under the head “income from business or profession”. Hence, addition of Rs.32,132/- was made to the total income of the assessee. 29. During First Appellate proceedings, the assessee did not challenge this issue due to lack of knowledge and inadvertence. 30. Before us, Ld. Counsel

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

undisclosed income, therefore, in the 17 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 absence of such incriminating material, no addition can be made in the assessment framed u/s 143(3) r.w.s. 153A of the Act. In this connection, he placed reliance on the following decisions :- (i) PCIT vs. Meeta Gutgutia, 257 Taxman

INDO ENTERPRISE PVT.LTD,,LATUR vs. PR. COMMISSIONER OF INCOME TAX -2,, AURANGABAD

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

Undisclosed TDS : The Pr. Commissioner of Income Tax observed that total tax deducted at source u/s.194C of the Act was at Rs.32

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of 6 CO No.43/PUN/2025 provisions of section 115BBE of the Act was also challenged before the Ld. CIT(A) / NFAC. 8. Based on the arguments advanced by the assessee

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS @1% u/s 1941A would also be required to be deducted for extra amenities such as club membership fees, car parking fee, electricity and water facility. maintenance fee or any other charges of similar nature paid at the time of purchase of property which are incidental to transfer of the immovable property. From the above it is clear that there

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

TDS is made under this section. The use of word contractor will, in view of the observation made by various ITATs and the Bombay High Court, in no way alter the nature of work of the assessee.” 9. The Revenue is in appeal against the order of CIT(A). 10. The learned Departmental Representative for the Revenue pointed out that