PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR
In the result, the appeal filed by the assessee in ITA
ITA 1395/PUN/2024[2017-18]Status: DisposedITAT Pune27 Nov 2024AY 2017-18
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.
For Appellant: None (Written Submission)For Respondent: Shri Arvind Desai
Section 133(6)Section 194CSection 200(3)Section 201Section 201(1)Section 250Section 271H
194C is as under:
“(5) No deduction shall be made from the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor, if such sum does not exceed thirty thousand rupees :
Provided that where the aggregate of the amounts of such sums credited or paid or likely
