BHADANES HITECH TECHNOLOGY COMPUTER PVT.LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(1),, NASHIK

Appeal is partly allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2013-14 Bhadanes Hitech Technology Vs. Ito, Ward Computer Pvt. Ltd. 1(1), Nashik Flat No.10, Padmavishwa Plaza, Nashik Pune Road, Tagore Nagar, Nashik – 422006 Pan : Aadcb9102E Appellant Respondent

section 68 unexplained cash credit addition of Rs.78 lacs representing share capital and share premium. The CIT(A)‟s detailed discussion affirming the assessment findings to this effect reads as under: “6.3 I have considered the facts of the case, the order of the Assessing Officer and the submission of the appellant. The fact discernible from record

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2011-12

68 and Section 69C of ITA, 1961 amounting to Rs.1,52,62,200 and Rs.9,15,732 respectively thereby

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

Section 68 of the Act has been discharged and consequently the burden shifted over to the Assessing Officer to prove the contrary which the ld. Assessing Officer failed. 11. We further observe that the ld. CIT(A) has made a thorough examination of all these facts and also referred to various judicial pronouncements adjudicating similar type of issues

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

Section 68 of the Act has been discharged and consequently the burden shifted over to the Assessing Officer to prove the contrary which the ld. Assessing Officer failed. 11. We further observe that the ld. CIT(A) has made a thorough examination of all these facts and also referred to various judicial pronouncements adjudicating similar type of issues

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

Section 68 of the Act has been discharged and consequently the burden shifted over to the Assessing Officer to prove the contrary which the ld. Assessing Officer failed. 11. We further observe that the ld. CIT(A) has made a thorough examination of all these facts and also referred to various judicial pronouncements adjudicating similar type of issues

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF OF INCOME TAX , CENTRAL CIRCLE - 2, NASHIK, NASHIK

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

Section 68 of the Act has been discharged and consequently the burden shifted over to the Assessing Officer to prove the contrary which the ld. Assessing Officer failed. 11. We further observe that the ld. CIT(A) has made a thorough examination of all these facts and also referred to various judicial pronouncements adjudicating similar type of issues

INCOME TAX OFFICER, DHULE vs. DHULE ZILHA PARISHAD KARMACHARI SAHAKARI PATPEDHI MARYADIT DHULE, DHULE

In the result, the appeal of Revenue is allowed for statistical purposes

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

200/-. As regards the addition of Rs.29,55,34,049/- u/s 68 of the Act, the Ld. CIT(A) recorded the written submissions uploaded on the ITBA portal by the assessee on 28.09.2023 in para 6.1 of the appellate order and deleted the said addition made by the Ld. AO u/s 68 of the Act. The Ld. CIT(A) observed

KAPIL ALCOTECH LLP,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, AURANGABAD

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

200/- (para 23.1 as per assessment order). After receiving the compliance from the appellant, the AO found out net difference of Rs.22,66,14,480/- and added with total income invoking provision of section 68

BANK OF INDIA (KASBA BAWADA BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (PETH VADGAON BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (JAYSINGPUR BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (RUKADI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA ( SHAHUPURI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (KOLHAPUR MAIN BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (KAWATHE MAHANKAL BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA ( SHAHUPURI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA, (AMRUTNAGAR BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA, (ATPADI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order

BANK OF INDIA (SHAHUWADI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

section 201 was introduced from 01.10.2014, the limitation period of 2 years from the end of the relevant financial year in which the statement u/s 200 was filed had already expired. It is submitted that A.O. had no power to pass an order u/s 201 after 31.03.2014. Now, once the period of limitation for passing the order