TCS E-SERVE INTERNATIONAL LIMITED,MUMBAI vs. ODS TDS CIRCLE 2(3) MUMBAI, MUMBAI
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Income Tax Appellate Tribunal, “E” BENCH; MUMBAI
PER VIKRAM SINGH YADAV, A.M :
This is an appeal filed by the Assessee against the order of the Learned Chief Commissioner of Income Tax (TDS), Mumbai [‘Ld. CCIT(TDS)’], dated 08.01.2026, pertaining to Assessment Year (AY) 2025- 26, wherein the Assessee has taken the following grounds of appeal:
“1. The learned Chief Commissioner of Income Tax (TDS) (hereinafter referred as ‘Ld. CCIT’) erred in law and on facts in rejecting the Appellant’s application for waiver of interest under section 201(1A)(ii), despite the case being fully covered by CBDT Circular No. 5/2025 dated 28.03.2025. 2. The Ld. CCIT failed to appreciate that the Appellant
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