M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

6(g)... last 3 lines... ...substantiate any of the sources of the claimed donations during any of the above financial years... The assessee………………………………………………………………………… ……………………………………………………………………………………… …………………………………………………… Thus the assessee could not prove the source of the claimed donations credited in the books of account. Page-12-Para-8... (last 3 lines) ..........................The assessee could not prove the sources of the donations received during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

6(g)... last 3 lines... ...substantiate any of the sources of the claimed donations during any of the above financial years... The assessee………………………………………………………………………… ……………………………………………………………………………………… …………………………………………………… Thus the assessee could not prove the source of the claimed donations credited in the books of account. Page-12-Para-8... (last 3 lines) ..........................The assessee could not prove the sources of the donations received during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

6(g)... last 3 lines... ...substantiate any of the sources of the claimed donations during any of the above financial years... The assessee………………………………………………………………………… ……………………………………………………………………………………… …………………………………………………… Thus the assessee could not prove the source of the claimed donations credited in the books of account. Page-12-Para-8... (last 3 lines) ..........................The assessee could not prove the sources of the donations received during

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

6. In the above referred Circular issued by CBDT, ‗Cess‘ is to be allowed under sub-clause (ii) of clause (a) of section 40 of the Act. However, it is to be noted that ‗Cess‘ is imposed not only by the Central Government through Finance Act for a financial year, but also by various State Governments. It is pertinent

DEPUTY DIRECTOR OF INCOME-TAX vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

II, Pune, both dated 28.01.2014 relating to assessment years 2005-06 and 2006-07 passed under section 144C(13) r.w.s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’). The assessee also filed Cross Objections against the appeals of Revenue. 2. Both the appeals filed by the Revenue relating to assessment years

DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

II, Pune, both dated 28.01.2014 relating to assessment years 2005-06 and 2006-07 passed under section 144C(13) r.w.s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’). The assessee also filed Cross Objections against the appeals of Revenue. 2. Both the appeals filed by the Revenue relating to assessment years

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 ( 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 (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

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 (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

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 (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

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 (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