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TDS88 Section 234E41 Section 200(3)24 Section 200A7 Section 251(1)(c)7 Section 683 Section 2502 Section 144(3)2 Section 92C2

MR. SANDEEP SAMANTHA,MANGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX CPC - TDS, GHAZIABAD

In the result, appeal of the assessee is partly allowed

ITA 1235/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Sept 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri George George Kassessment Year : 2016-17 Shri. Sandeep Samantha, Vs. The Additional Commissioner Of D.No.2-1-7/7, Shop No.2, Income-Tax, Manasa Residency, Chilimbi, Urwa, Cpc- Tds, Mangaluru – 575 006. Ghaziabad. Pan : Axlps 5874 J Appellant Respondent Assessee By : Shri. Srinivas Kamath, Ca Revenue By : Dr. Shankar Prasad, Add. Cit (Dr)(Itat), Bengaluru Date Of Hearing : 17.09.2020 Date Of Pronouncement : 25.09.2020 O R D E R Per A. K. Garodia: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A), Mangaluru Dated 16.01.2019 For Assessment Year 2016-17 In Respect Of Filing Of Form No.26Q For Quarter No.1 Of The Financial Year 2015-16. The Grounds Raised By The Assessee Are As Under:

For Appellant: Shri. Srinivas Kamath, CAFor Respondent: Dr. Shankar Prasad, Add. CIT (DR)(ITAT), Bengaluru

Section 194ISection 200Section 200(3)Section 234ESection 3

68 ITD 390 (Mumbai). The object of introducing section 234E to curb a situation where tax was used to be deducted

Showing 1–20 of 91 · Page 1 of 5

MR. SANDEEP SAMANTHA,MANGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX CPC - TDS, GHAZIABAD

MR. SANDEEP SAMANTHA,MANGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX CPC - TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,CHIKMAGALUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,MYLANAHALLY vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,DEVARAPURA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,DODDABALLAPURA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,DODDABEMMATHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,DODDATHOGUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,SIRA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,NARASIPURA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,NARASIPURA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,MALLAMAKANAPURA vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,MARTALLY vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,MAVATHUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,MYLANAHALLY vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,CHIKMAGALUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,NITTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,NITTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,NITTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,TURUVEKERE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

KARNATAKA GRAMEEN BANK,CHIKMAGALUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD