INCOME TAX OFFICER, SALEM vs. TIRUCHENGODE MUNICIPALITY, TIRUCHENGODE
In the result, the appeal filed by the Revenue in ITA
ITA 3686/CHNY/2025[2024-25]Status: DisposedITAT Chennai17 Mar 2026AY 2024-25
Bench: Shri Inturi Rama Rao & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.3685 & 3686/Chny/2025 "नधा"रण वष" / Assessment Years: 2023-24 & 2024-25 Income Tax Officer, V Tiruchengode Municipality, Tds Ward, Room No.205, 2Nd S No.1, Kasari Street, Municipal Floor, Old Building, Income Tax Office, Tiruchengode, Office, No.3, Gandhi Road, Namakkal – 637211, Salem – 636007. Tiruchengode. Pan: Aaalt1024H Appellant / Revenue Respondent / Assessee Assessee By None Revenue By Ms. Gouthami Manivasagam, Addl.Cit Date Of Hearing 05/03/2026 Date Of Pronouncement 17/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : These Two Appeals Filed By The Revenue Directed Against The Separate Orders Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal), Ranchi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2023-24 & 2024-25 Both Dated 08.10.2025. For The Sake Of Convenience, Both These
Section 19Section 194Section 201(1)Section 250
deduct the TDS on interest payments made is not acceptable Hence the assessee deductor was rightly treated as an assessee in default under section 201(1) and 201(14)
3. The Ld. AddI/JCIT (A), RANCHI erred in overlooking the fact that the liability to deduct the TDS by the assessee