PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

YASHWANTRAO CHAVAN INSTITUTE OF POLYTECHNIC,BEED vs. ACIT CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMED NAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

Bench: Dr. Manish Borad & Shri Vinay Bhamore

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

DADASAHEB VITTHALRAO URHE,PUNE vs. INCOME TAX OFFICER, TDS, PUNE, PUNE

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

section 200A(1)(c) authorising such levy came into force w.e.f. 1st June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon’ble High Court of Karnataka in ‘Fatheraj Singhvi & Ors Vs UOI’ reported