M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

PUNJAB NATIONAL BANK,TRICHUR vs. THE ITO,TDS,, TRICHUR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 is void as the original order under section 201(1)/(1A) is barred by limitation. 3. The CIT(A) failed to appreciate that the order under section 201(1) / (1A) was passed on 29th March, 2016 which is beyond the period of six year, from the end of the financial year and hence the said order is time barred

MARIAMMA JOSEPH,KOTTAYAMN vs. THE ACIT, CENTRAL CIRCLE, KOTTAYAM,, KOTTAYAM

In the result, the assessee’s appeal is decided on the aforesaid terms

Bench: Shri Sanjay Arora & Shri Manomohan Dasmariamma Joseph Asst. Cit, Central Circle Hotel Floral Park Kottayam 686001 Gandhinagar Vs. Kottayam 686008 [Pan:Accpj9135F] (Appellant) (Respondent)

154 dated 14.02.2019. 2. The issue arising in the instant case is the manner of computing the interest liable to be levied u/s. 234B of the Act consequent to the appellate order dated 16/2/2016, i.e., on giving appeal effect, which in the instant case was vide order dated 04/5/2016. As per the assessee, her returned income

ASIANET SATELLITE COMMUNICATIONS P. LTD,TRIVANDRUM vs. THE PR CIT, TRIVANDRUM

In the result, appeal is allowed in favour of the assessee

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Asianet Satellite Vs. Pcit, Communications Pvt. Ltd., Thiruvananthapuram. 2A, 2Nd Floor, Carnival Technopark, Technopark, Kazhakuttom, Karyavattom, P. O., Thiruvananthapuram. Pan : Aaeca 5548 E Appellant Respondent

TDS is only compensatory and not penal in nature. The learned AR also submitted that the AO has initiated proceeding under section 154

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

section 154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

SRI.A.M.FAZIL,ALAPPUZHA vs. THE DCIT, ALAPPUZHA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 154 of the Income Tax Act. Appellant prays that the order of the Assessing Officer, withdrawing credit of TDS

M/S. POYANIL HOSPITAL,KOZHENCHERRY vs. THE ITO, TDS, ALAPPUZHA, ALAPPUZHA

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2013-14 M/S.Poyanil Hospital, Ito, Vs. Poyanil, Tds, Kozhencherry. Alappuzha. Pan :Aacfm 7322 F Assessee Respondent

TDS) passed intimation under section 154 r.w.s. 200A of the Income Tax Act, 1961 (hereinafter called ‘the Act’), levying a late

M/S.MAGNUM BUILDTECH,ALAPPUZHA vs. THE DCIT, ALAPPUZHA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 154 of the Act as issued clearly beyond jurisdiction. 4 The facts of the case are that the assessee firm had not deducted TDS

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 towards short deduction of TDS amounting to Rs.22,500/- and consequential interest amounting to Rs. 8,885/- totaling to Rs. 31,385/- for assessment year 2008-09 quarter 4. 2. The Commissioner of Income Tax (Appeals) failed to appreciate that the said demand had arisen purely on account of data entry error of not mentioning lower rate reference