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43 results for “charitable trust”+ Section 200A(1)(c)clear

Sorted by relevance

Chennai117Pune43Karnataka22Mumbai14Allahabad12Kolkata10Visakhapatnam10Cochin8Delhi5Amritsar3Bangalore3Indore2Hyderabad1Ahmedabad1Jodhpur1

Key Topics

Section 234E311Section 200(3)72Section 200A62Section 200A(1)(c)50TDS43Section 20030Rectification u/s 15428Charitable Trust25Section 25024Section 234

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

ITA 1296/PUN/2023[2014-15 (Q2-27EQ)]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 234E

Showing 1–20 of 43 · Page 1 of 3

21
Section 15418
Penalty15
Section 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

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

ITA 1291/PUN/2023[2013-14 (24Q-Q4)]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

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

ITA 1301/PUN/2023[2014-15 (Q4-24Q)]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

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

ITA 1299/PUN/2023[2014-15 (Q2-26Q)]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

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

ITA 1300/PUN/2023[2014-15 (Q3-26Q)]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

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

ITA 1303/PUN/2023[2015-16 (Q1-26Q)]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

DADASAHEB VITTHALRAO URHE,PUNE vs. ITO, TDS PUNE, PUNE

ITA 1286/PUN/2023[2013-14 Q2(FORM 26Q)]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

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

ITA 1297/PUN/2023[2014-15(Q4-27EQ)]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

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

ITA 1298/PUN/2023[2014-15 (Q1-26Q)]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

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

ITA 1302/PUN/2023[2014-15 (Q4-26Q)]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

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

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

ITA 1306/PUN/2023[2015-16 (Q4-26Q)]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

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

ITA 1305/PUN/2023[2015-16 (Q3-26Q)]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

DADASAHEB VITTHALRAO URHE ,PUNE vs. ITO, TDS PUNE , PUNE

ITA 1289/PUN/2023[2013-14 Q2 (FORM 24Q)]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

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

ITA 1304/PUN/2023[2015-16 (Q2-26Q)]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

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

ITA 1294/PUN/2023[2013-14(Q4-27EQ)]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

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

ITA 1295/PUN/2023[2014-15 ( Q1-27EQ)]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

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

ITA 1293/PUN/2023[2013-14 (Q3-27EQ)]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

DADASAHEB VITTHALRAO URHE PROPRIETOR ABHIJEET ENGINEERS ,PUNE vs. ITO, TDS PUNE , PUNE

ITA 1308/PUN/2023[2015-16 Q2 (FORM 24Q)]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

DADASAHEB VITTHALRAO URHE,PUNE vs. ITO, TDS PUNE , PUNE

ITA 1287/PUN/2023[2013-14 Q3 (FORM 26Q)]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