INCOME-TAX OFFICER, WARD - 6(3),, PUNE vs. SUBHASH & B.T. PATIL & SONS & N.V.KHAROTE CONSTRUCTIONS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

disallowance of payments made in violation of provisions of section 40(a)(ia) of the Income-tax Act, 1961 (hereinafter referred to as “the Act” for short). 3. The A.O during the assessment proceedings found that the assessee is a joint venture and was formed solely for the purpose of acquiring project works of construction of Jihe Kathapur Lift Irrigation

AJAY ENGINEERING & AGRI EQUIPMENT COMPANY,AURANGABAD vs. PR COMMISSIONER OF INCOME-TAX, NASHIK

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2015-16

disallowance of Transport Expenses of Rs.37,19,441/- u/s.40(a)(ia) for failure on the part of the assessee to deduct tax at source u/s.194C of the Act. The assessee submitted before the ld. Pr.CIT that the case was covered under sub-section (6) of section 194C

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

disallowance. This is for the reason that the assessee has admittedly produced his sub-contractors in issue so far as section ITA No.441/PUN/2019 for A.Y. 2008-09 Mahavir Adinath Salve (A) 194C

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

section 194C r.w.s. 40(a)(ia) disallowance qua the payment(s) of transport charges without deducting TDS thereupon. 3. The assessee

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

section 194C r.w.s. 40(a)(ia) disallowance qua the payment(s) of transport charges without deducting TDS thereupon. 3. The assessee

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

section 194C r.w.s. 40(a)(ia) disallowance qua the payment(s) of transport charges without deducting TDS thereupon. 3. The assessee

SATISH ISHWARDAS AGRAWAL,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, SOLAPUR

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara

Section 194C itself does not apply in the given facts and circumstances. The impugned disallowance stands deleted thereby. The assessee

DY.COMMISSIONER OF INCOME TAX CIRCLE-1 NASSHIK, NASHIK vs. HARSH CONSTRUCTIONS PRIVATE LIMITED, NASHIK

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15 Dcit, Circle – 1, Harsh Constructions Pvt. Ltd. Nashik Sanskruti, Murkute Colony, Vs. New Pandit Colony, Sharanpur Road, Nashik – 422002 Pan: Aacch2277H (Appellant) (Respondent) Assessee By : Shri Dhiraj S. Dandgaval Department By : Shri Ramnath P Murkunde Date Of Hearing : 03-07-2024 Date Of Pronouncement : 10-07-2024 O R D E R Per R.K. Panda, Vp : This Appeal Filed By The Revenue Is Directed Against The Order Dated 20.12.2023 Of The Cit(A) / Nfac, Delhi Relating To Assessment Year 2014-15. 2. The Revenue In The Grounds Of Appeal Has Challenged The Order Of The Ld. Cit(A) In Restricting The Disallowance To Rs.2,24,191/- As Against Rs.1,25,51,607/- Proposed By The Assessing Officer In The Remand Report As Against Rs.4,38,96,880/- Added By Him In The Order Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

disallowance to Rs.2,24,191/- as against Rs.1,25,51,607/- proposed by the Assessing Officer in the remand report by observing as under: “6….. I have carefully considered the appellant submissions, judicial pronouncement quoted by the Appellant and Assessment Order. It is a fact on the record that the Ld. Assessing Officer has made the Addition of Rs.4

ASSISTANT COMMISSIONER OF INCOME TAX, CIRLE 1, KOLHAPUR, KOLHAPUR vs. HAMAJA MOHAMMED MALPEKAR, MAHARASHTRA

Bench: Shri R.K. Panda & Ms. Astha Chandra

194C and 194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee

HAMAJA MOHAMMED MALPEKAR,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI WARD, RATNAGIRI

Bench: Shri R.K. Panda & Ms. Astha Chandra

194C and 194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee

DEPUTY COMMISSIONER OF INCOME-TAX, (TDS),, PUNE vs. M/S. HONYWELL AUTOMATION (I) LTD,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

Section 201(1) & 201(1A) of the Act in the facts and circumstances of the case. 2 ITA No.872/PUN/2018, A.Y. 2011-12 3. Heard both the parties and perused the material available on record. We note that the assessee is engaged in the business of process control and management controls on turnkey basis covering obtaining or supplying technological know

RAVI YANTRIKI UDYOG PRIVATE LIMITED,PUNE vs. ITO WARD (5)(4), PUNE

In the result, the appeal of the assessee is allowed

194C reflected in\nForm No. 26AS and ITS Data are not offered by the assessee company in\nthe Profit and Loss Account and therefore he called for the information\nfrom Vanishka Sugar and Power Industries Ltd. u/s 133(6) vide his letter\ndated 15.11.2017. Accordingly, the Ld. AO asked the assessee to show\ncause as to why Rs.1

SMT. TARADEVI RATANLAL BAFNA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, (CENTRAL),, NAGPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

section 263 revision actions only. 7. We now advert to the Assessing Officer identical reopening reasons forming subject matter of challenge in this additional substantive ground. Page No. 34 in assessee’s paper book contains the reopening reasons for AY 2006-07 as under : “On verification of the records for A.Y. 2006-07 in case of the above mentioned assessee