PRAKASHBAPU PATIL GRAMIN BIGAR SHETI SAHAKARI PAT SANSTHA LTD,SANGLI vs. ACIT, CIRCLE SANGLI, SANGLI
In the result, appeal of the assessee in ITA
ITA 1327/PUN/2024[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1324, 1326 & 1327/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14, 2015-16 & 2014-15 Prakashbapu Patil Gramin V The Acit, Bigar Sheti Sahakari Pat S Circle-Sangli. Sanstha Ltd., Sahakari Pat Sanstha Ltd., Savali Miraj, Sangli – 416410. Maharashtra. Pan: Aaaap1616N Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 19/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Years 2013-14, 2015-16 & 2014-15; Dated 09.04.2024, 10.04.2024 & 09.04.2024 Respectively; Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, All These Three Appeals Were Heard Together
Section 139(1)Section 250Section 269TSection 271ESection 273
269T.”
4.3 From the above sentence of the Assessing Officer, it is very much clear that payment has been made to multiple depositors on various dates. However, Assessing Officer has not specified whether the individuals to whom repayment has been made is more than Rs.20,000/- or not! Assessing Officer has merely clubbed the entire deposit amount, belonging to various
