DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,PUNE vs. ITO, TDS PUNE , PUNE
ITA 1309/PUN/2023[2015-16 Q1 (FORM 27EQ)]Status: DisposedITAT Pune29 Feb 2024
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.
For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250
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
