IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment years : 2020-21, 2017-18, 2019-20 & 2018-19 Kalyani Maxion Wheels Private Limited DCIT, Circle 8, Pune Gat No.635, Kuruli, Chakan S.O. Vs.

Pune – 410501 PAN : AAACK7841A (Appellant) (Respondent)

Assessee by : Shri Siddhesh Chaugule Department by : Shri Ratnakar Bhimrao Shelake Date of hearing : 08-09-2025 Date of pronouncement : 08-09-2025

O R D E R

PER BENCH:

The above batch of 4 appeals filed by the assessee are directed against the separate orders dated 20.03.2025 of the Ld. CIT(A), Pune - 13 relating to assessment years 2020-21, 2017-18, 2019-20 & 2018-19 respectively. Since identical grounds have been raised by the assessee in all these appeals, therefore, for the sake of convenience, these appeals were heard together and are being disposed of by this common order.

2. Identical grounds have been raised by the assessee in all the appeals which read as under:

1. Refund of excess taxes paid on dividend distributed  On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not granting the benefit of Article 11 of th