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“Section 197(2)”

Section References (mined)Section 197Section 197(2)4 judgments

ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

ITA 4464/MUM/2023[2014-15(Q2)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such Rotex Manufacturers and Engineers Pvt. Ltd., AY 2014-15 certificates are to be issued to the Principal Officer of the Company ... Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such certificates are to be issued to the Principal Officer of the Company having specific PAN as the person responsible for deduction

ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

ITA 4461/MUM/2023[2014-15 (Q3)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such Rotex Manufacturers and Engineers Pvt. Ltd., AY 2014-15 certificates are to be issued to the Principal Officer of the Company ... Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such certificates are to be issued to the Principal Officer of the Company having specific PAN as the person responsible for deduction

ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

ITA 4458/MUM/2023[2014-15(Q4)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such Rotex Manufacturers and Engineers Pvt. Ltd., AY 2014-15 certificates are to be issued to the Principal Officer of the Company ... Jurisdictional Officer & got two separate TAN for the Financial Year 2013-14 for the same unit, will not render the certificates issued under Section 197(2) as redundant. Such certificates are to be issued to the Principal Officer of the Company having specific PAN as the person responsible for deduction

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA