SUKETU RAJNIKANT JHAVERI,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX, AURANGABAD

In the result, appeal of the Assessee is allowed

Bench: Dr. Manish Borad

section 68 effective from 01.04.2013, assessee was required to file the details to explain the nature and source of sum received by it and not the source of source to the satisfaction of the Assessing Officer. 6. Under these given facts and circumstances and also considering the income of ₹ 17,14,260

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

260/- after claiming an amount of Rs.1,00,97,902/- as exempt income u/s 10(38) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) being the long term capital gain on sale of listed shares on which STT was paid. The case was selected for scrutiny through CASS. Accordingly, statutory notice

MOHAN DAGADU CHOUGALE,KOLHAPUR vs. ACIT, CENTRAL CIRCLE, KOLHAPUR

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 Mohan Dagadu Chougale Acit, Central Circle, C/O Kapil Dugdhalaya & Sweet Kolhapur Vs. Mart, 3068, A Ward, Kapiltirth Market, Kolhapur – 416002 Pan: Acwpc0051B (Appellant) (Respondent) Assessee By : S/Shri Nikhil S Pathak & Mayuresh Doshi Department By : Smt. Shraddha Nichal Date Of Hearing : 30-04-2025 Date Of Pronouncement : 12-06-2025 O R D E R

section 68 of the Act. Similarly, survey team had also inventorized the stock found as on the date of survey and valued the stock with the help of the assessee which comes to Rs.22,40,052/-. When this was compared with the closing stock as per tentative 4 trading account which is at Rs.4,18,260

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

260 ITR 599(MAD)] have held that action under section 263 is valid where the assessment order is passed without application of mind and without conducting proper inquiry. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Malabar Industrial Co. Ltd. [(2000)(243 ITR 83(SC)]. wherein it was clearly held that

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

260/- after\nclaiming an amount of Rs.1,00,97,902/- as exempt income u/s 10(38) of the\nIncome Tax Act, 1961 (hereinafter referred to as 'the Act') being the long term\ncapital gain on sale of listed shares on which STT was paid. The case was selected\nfor scrutiny through CASS. Accordingly, statutory notice

SHREE VISHAL JEWELLERS,PUNE vs. DCIT CIRCLE 9 PUNE, AKURDI PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1975/Pun/2025 धििाारण वर्ा / Assessment Year : 2017-18 Shree Vishal Jewellers, Dcit, Circle-9, Pune Kohinoor Arcade, Nigdi, Pune-411044 Vs. Pan : Achfs8052R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sushant Padhye Department By : Shri Udaya Bhaskar Jakke Date Of Hearing : 11-11-2025 Date Of 28-11-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 14.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. Error In Additions Of Rs.6,25,94,300/- In Respect Of Provision Of Section 68 Of The Act. The Ao Erred In Appreciating The Complexity Of Assessee'S Business & Made Addition Based On Conjecture Rather Than Evidence. Addition Was Made Merely By Treating Excess Balance Of Cash As Unexplained Credits Thereby Ignoring The Circumstances In Which Such Cash Was Recorded. 2. Error In Additions Of Rs.82,96,610/- In Respect Of Provision Of Section 68 Of The Act. The Ao Made An Addition In Haste Without Completely Understanding The Facts Of The Case. This Addition Belies A Sense Of Proportion. A. Addition Of Rs.46,96,610/- Of Unsecured Loan Forwarded By Mrs. Sangeeta Sonigara: The Officer Erred In Appreciating The Fact That The Loan Could Have Been Given By The Said Person From Gifts Received Or Through Other Exempt Income Earned In The Past. Merely Because The Person Doesnt Not Have Sufficient Income In The Immediately Previous Years Does Not Invalidate The Genuineness Of The Unsecured Loan. B. Addition Of Rs.37,00,000/- Of Unsecured Loan Forwarded By Mr. Ganesh Nadha: The Said Person Is A Third Party. Unsecured

Section 68 of the Act. the AO made an addition in haste without completely understanding the facts of the case. This addition belies a sense of proportion. a. Addition of Rs.46,96,610/- of unsecured loan forwarded by Mrs. Sangeeta Sonigara: The officer erred in appreciating the fact that the loan could have been given by the said person

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’).

68,76,451/- 11,093/- GGS Designers Fabricators Pvt Ltd. 6 Guddu Singh 5,00,615/- Nil 7 Harshit Mondal 23,52,351/- 23,52,351/- 8 Laldhar Chavan 25,38,706/- Nil 9 M.K Electro Solution 45,36,350/- 24,49,495/- 10 Mayur Enterprises 99,871/- 58,530/- 11 R.K. Fabricators 1,88,260

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

68,72,632 to the taxable income of the Appellant including an adjustment of INR 2,10,10,000/- on account of transfer pricing matters and INR 58,62,632/- on account of corporate tax matters. 4 2. The Ld AO has erred in not providing a copy of the Central Board of Direct Taxes (Board) approval for transferring

NATHA PANDIT RAUT,PUNE vs. DCIT, CIRCLE 2, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Natha Pandit Raut Dcit, Circle 2, Pune Office No.101, Global Port Pashankar Auto Complex, Off Mumbai Vs. Bangalore Highway, Baner, Pune - 411045 Pan: Aatpr6854L (Appellant) (Respondent)

68 and (iv) addition under section 14A of the Income-tax Act, 1961. He further noted that the assessee has declared Rs.4,01,10,000/- towards sale consideration received under LTCG and claimed indexation benefit totalling Rs.3,50,96,000/- and declared long term capital gain of Rs.59,14,000/- u/s 54. Since there was no response from

ANAND SATISHKUMAR BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

260/- on additions / disallowances made by the AO on account of estimated income of Rs.18 lacs offered by the assessee, gross profit additions sustained by the Ld.CIT(A) at Rs.2,68,825/- and on change of head of income at Rs.4,99,957/-. In the present case, the perusal of assessment order passed u/s 143(3) r.w.s. 153A

ANAND SATISHKUMAR BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

260/- on additions / disallowances made by the AO on account of estimated income of Rs.18 lacs offered by the assessee, gross profit additions sustained by the Ld.CIT(A) at Rs.2,68,825/- and on change of head of income at Rs.4,99,957/-. In the present case, the perusal of assessment order passed u/s 143(3) r.w.s. 153A

SATISHKUMAR VISHNUDAS BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

260/- on additions / disallowances made by the AO on account of estimated income of Rs.18 lacs offered by the assessee, gross profit additions sustained by the Ld.CIT(A) at Rs.2,68,825/- and on change of head of income at Rs.4,99,957/-. In the present case, the perusal of assessment order passed u/s 143(3) r.w.s. 153A

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section

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

68 taxmann.com 299 (Guj HC) In this case, the relevant asst, year is A.Y. 2009 - 10. The A.O. issued a notice u/s 201(1) to the assessee dated 14.09.2015. The assessee filed a writ before Hon'ble H.C. stating that the said notice issued u/s 201(1) was barred by limitation. It was stated that as per sub section